Which of These Is NOT True About Social Audit

Which of these is NOT true about social audit?

A) Given the availability of complete information and programs, to be comprehensive and accepted by the general public, a social audit must be conducted by the company itself
B) A social audit attempts to measure a company's actual social performance against the social objectives it had set for itself
C) The social audit may be used for more than simply monitoring and evaluating firm social performance
D) Once the social audit is complete, it may be distributed both internally and externally