【正确答案】 C

【答案解析】[听力原文]
   M: What do you work for?
   W: ABC Company. What about you?
   M: I work for IBM.
   W: So you're in computers.
   M: Yes, I'm a product manager.
   W: What are you working on at the moment?
   M: I can't give you all the details. Because it's a secret.
   Who does the woman work for?
[考点] 细节题
问题问的是女士为谁工作。根据女士所说ABC Company可知，女士在ABC公司工作，故选C。