Which of the following activities should the internal audit function not be involved in?

A、Monitoringofmanagement'sperformance;
B、Reviewingadequacyofmanagementinformationfordecision-makingpurposes;
C、Takingresponsibilityfortheimplementationofanewsalesledgersystem;
D、Assessingcompliancewithregulationrelevanttothebusiness