This excerpt taken from the AMZN DEF 14A filed Apr 5, 2005.
Performance of the Internal Audit Function
7. Internal Audits and Reports: The Committee reviews and discusses with the Companys senior internal audit executive the overall scope and staffing of the Companys internal audits. The Committee reviews all significant internal audit reports and managements responses.
8. Senior Internal Audit Executive: The Committee reviews the appointment of individuals to, and any changes in, the senior internal audit position.