This excerpt taken from the AMZN 8-K filed Jul 24, 2006.
VIII. Recordkeeping, Reporting, and Financial Integrity
Amazon.coms books, records, accounts and financial statements must be maintained in appropriate detail, must properly reflect the Companys transactions and must conform both to applicable law and to the Companys system of internal controls. Further, Amazon.coms public financial reports must contain full, fair, accurate, timely and understandable disclosure as required by law. The Companys financial, accounting and legal groups are responsible for procedures designed to assure proper internal and disclosure controls, and all employees should cooperate with these procedures.