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【单选题】
合规管理部门履行的基本职责不包括( )。A.
制定并执行风险为本的合规管理计划，包括特定政策和程序的实施与评价、合规风险评估、合规性测试、合规培训与教育
B.
协助相关培训和教育部门对员工进行合规培训，包括新员工的合规培训，以及所有员工的定期合规培训，并成为员工咨询有关合规问题的内部联络部门
C.
组织制定合规管理程序以及合规手册、员工行为准则等合规指南，并评估合规管理程序和合规指南的适当性，为员工恰当执行法律、规则和准则提供指导
D.
审议批准公司年度合规报告，对年度合规报告中反映出的问题，采取措施解决
拍照语音搜题，微信中搜索"皮皮学"使用
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