The purpose of the numbered list is:
D. To describe appropriate ways for employees to behave online.
The numbered list is not a procedure because it does not show a step by step process about how to navigate online. Also, it does not give reasons for going online, "I will tell the truth" regards the internet usage policy but is not a reason for going online. The sentence under letter A says that the following list is a "code of ethics [that] can be useful when considering.. interactions online". This is not explicitly telling the user the forbidden things to do while they are online but rather the list states affirmations about the appropriate ways in which employees should behave.