Which of the following is not a responsibility of the Audit Committee of the board of directors?

A. Appointing the Chief Financial Officer of the firm

B. Appointing, compensating, and overseeing of the entitys external auditors

C. Facilitating a process for employees (whistleblowers) to anonymously and confidentially express concerns about accounting related issues

D. Overseeing the establishment of appropriate controls, including programs for the prevention and detection of fraud