This excerpt taken from the AMZN DEF 14A filed Apr 5, 2005.
10. Complaints: The Committee establishes and oversees procedures for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting controls and auditing matters and for the confidential, anonymous submission by the Companys employees of concerns regarding questionable accounting and auditing matters.
11. Outside Advisors: The Committee is empowered to investigate any matter brought to its attention and has the authority to engage independent counsel and other advisors as it deems necessary to carry out its duties.
The Company will provide for appropriate funding, as determined by the Committee, for payment of compensation to such counsel and other advisors.
12. Related Party Transactions: The Committee reviews and approves related-party transactions as required by NASDAQ.