1. The Board of Directors at Bao Steel recently made two changes to the firm's corporate governance policies. The first change provides the firm's audit committee with the authority to approve or reject proposed non-audit engagements with Bao Steel's external audit firm. The second change creates a firewall that restricts the audit committee's access to Bao Steel's internal auditor. Are the interests of Bao Steel's shareowners likely to be best served as a result of the:
　　　first change? 　　second change?