Corporate Governance - Governance, Risk, and Compliance Topic for Oracle Applications - page 73

Briefing the Board
The following is a heat map. It is a well-accepted style of graph that lets executives
very quickly see the risk inventory and the sense of the aggregate impact and
likelihood of the risks that the enterprise faces. To navigate to the heat map, click on
Executive Tasks in the menu and then click on Dashboard :
Whistle-blower protections
We circle back with the Audit Committee of the board to ensure that they have a
system for concerned employees and other stakeholders to report their concerns
confidentially and without fear of prejudice.
Section 301 of the Sarbanes-Oxley states:
"(4) COMPLAINTS- Each audit committee shall establish procedures for--
(A) the receipt, retention, and treatment of complaints received by the issuer
regarding accounting, internal accounting controls, or auditing matters; and