According to the Corporate Governance Code of the Hong Kong Listing Rules, what is the role of the audit committee?

ID : 1873
Long answer : The audit committee oversees financial reporting, internal controls, and the relationship with external auditors. (Source: https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3828_VER36626.pdf)
Short answer : To oversee financial reporting and internal controls.
answer 2 : To manage employee benefits.
answer 3 : To handle marketing strategies.
answer 4 : To oversee IT systems.