Most companies have clearly informed their employee that phones, computers & laptops are the company’s property & without the need for notification, can be monitored. Does your company have: The ability to substantiate & defend the anonymity & confidentiality of your reporting channels.

Section 301 of the act provides that audit committees must establish procedures for the receipt of complaints concerning the company's accounting, including confidential "whistleblower" communications. What type of procedures should an audit committee adopt in response to this new requirement?