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    <title>Association of Audit Committee Members</title>
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    <description><![CDATA[AACMI is the leading authoritative voice of corporate governance, corporate compliance, and robust internal whistleblower policies. We are a non-profit association of audit committee members dedicated to strengthening the audit committee by developing national best practices.]]></description>
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      <title>Improving the Flow of Information to the Audit Committee</title>
      <link>http://www.aacmi.org/Improving-the-Flow-of-Information-to-the-Audit-Committee-</link>
      <description><![CDATA[The audit committee has been recognized as an important entity level control. Independent auditors rely upon the audit committee to provide the auditors with important information necessary to perform the audit function. For example, AS No. 16 requires the independent auditor to “inquire of the audit committee about whether it is aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations.”]]></description>
      <pubDate>Tue, 21 May 2013 00:00:00 +0000</pubDate>
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      <title>Why CEOs and Boards Should Establish Robust Internal Whistleblower Policies</title>
      <link>http://www.aacmi.org/Why-Boards-Should-Establish-Robust-Internal-Policies-</link>
      <description><![CDATA[Most CEOs and directors believe that, by installing a hotline and creating a paper whistleblower policy, they have established an effective internal whistleblower system. They are misled by the fact that occasionally the hotline is used for typical employee grievances, such as perceived discrimination or sexual harassment complaints.]]></description>
      <pubDate>Thu, 25 Apr 2013 00:00:00 +0000</pubDate>
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