解释一下a和c选项

问题如下：

Which of the following refers to a lesson learned from a corporate governance failure?

选项：

A.External auditors should also provide non-audit services to a company. B.Clear delineations should exist between finance and operations management. C.A majority shareholder should serve as the company’s chair and CEO to protect his interests.

解释：

B is correct. One of the lessons learned from Tyco’s corporate governance failure is that there should be clear delineations between finance and operations management. A lesson learned from the Enron scandal is that there should be a restriction on the provision of non-audit services by external auditors. A lesson learned from the Parmalat failure is that there should be a provision in the bylaws for the separation of the chair and CEO roles.