Audit Comm Procedures Amended Feb 2006
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Audit Comm Procedures Amended Feb 2006

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COEUR D’ALENE MINES CORPORATION AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PROCEDURES FOR TREATMENT OF COMPLAINTS AND CONCERNS REGARDING ACCOUNTING, INTERNAL ACCOUNTING CONTROLS AND AUDITING MATTERS Set forth below are the procedures of the Audit Committee of the Board of Directors of Coeur d’Alene Mines Corporation (the “Company”) relating to the receipt, retention and treatment of complaints of the Company’s employees and other persons regarding accounting, internal accounting controls and auditing matters, including procedures for the confidential, anonymous submission by employees of concerns regarding questionable accounting or auditing matters. Any person having a complaint relating to the Company’s accounting practices, internal accounting controls or auditing matters, or a concern regarding questionable accounting or auditing matters, may communicate the complaint or concern without fear of retaliation of any kind to the Company pursuant to these procedures. Employees of the Company may submit any such complaint or concern on a confidential, anonymous basis without fear of dismissal. Credible complaints and concerns submitted in good faith will be brought to the attention of the Audit Committee which will oversee the treatment of the complaint or concern and the implementation of these procedures. Receipt of complaints and concerns. Employees may submit their complaints and concerns to Kelli Kast, Esq. (“Counsel”) at 505 Front ...

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Informations

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Language English


COEUR D’ALENE MINES CORPORATION

AUDIT COMMITTEE OF THE BOARD OF DIRECTORS

PROCEDURES FOR TREATMENT OF COMPLAINTS AND CONCERNS REGARDING
ACCOUNTING, INTERNAL ACCOUNTING CONTROLS AND AUDITING MATTERS

Set forth below are the procedures of the Audit Committee of the Board of Directors of
Coeur d’Alene Mines Corporation (the “Company”) relating to the receipt, retention and
treatment of complaints of the Company’s employees and other persons regarding accounting,
internal accounting controls and auditing matters, including procedures for the confidential,
anonymous submission by employees of concerns regarding questionable accounting or auditing
matters.

Any person having a complaint relating to the Company’s accounting practices, internal
accounting controls or auditing matters, or a concern regarding questionable accounting or
auditing matters, may communicate the complaint or concern without fear of retaliation of any
kind to the Company pursuant to these procedures. Employees of the Company may submit any
such complaint or concern on a confidential, anonymous basis without fear of dismissal.
Credible complaints and concerns submitted in good faith will be brought to the attention of the
Audit Committee which will oversee the treatment of the complaint or concern and the
implementation of these procedures.

Receipt of complaints and concerns. Employees may submit their complaints and
concerns to Kelli Kast, Esq. (“Counsel”) at 505 Front Avenue, PO Box I, Coeur d’Alene, Idaho,
83814, phone: 208-665-0770.

Notice of Complaints or Concerns. These procedures relate to the submission of
employee complaints or concerns relating to any accounting, internal accounting controls or
auditing matters, including, without limitation, the following:

• Any questionable accounting or auditing practice that relates to, or results in, the
preparation of financial statements of the Company that do not comply with generally
accepted accounting principals;
• Any fraudulent or intentional error in the preparation or audit of the Company’s financial
statements or in the recording or maintaining of the Company’s financial records;
• Any noncompliance with, or deficiencies in, the Company’s internal accounting controls;
• Any false statement, misrepresentation or failure to report material information to or by
an executive officer of the Company or member of the Company’s accounting, financial
or internal auditing staff, regarding a matter contained in the Company’s financial
records, financial statements or financial reports or in the report prepared by the
Company’s independent auditor regarding the financial statements; or
Revised February 2006
• Any noncompliance by a senior executive or financial officer of the Company with the
Company’s Code of Ethics applicable to them relating to accounting, internal accounting
controls or auditing matters.
Treatment of Complaints and Concerns. Upon receipt of a complaint or concern,
Counsel will determine whether it has been submitted in good faith and whether it relates to
accounting, internal accounting controls or auditing matters. If the complainant has identified
himself or herself, Counsel will acknowledge receipt of the complaint or concern to the
complainant. The complaint or concern will then be reported by Counsel to the Chairman of the
Audit Committee who will oversee the treatment of the complaint or concern. The Chairman of
the Audit Committee may assign initial responsibility for the matter to Counsel, the Company’s
internal auditing staff, other counsel, one of the other members of the Audit Committee or to
such other person deemed appropriate by the Chairman of the Audit Committee. The Audit
Committee Chairman or member may share the reported information with the Company’s
internal auditing staff, the Company’s independent auditor or such other persons as the Audit
Comman or member determines to be appropriate. Confidentiality will be
maintained to the maximum extent possible, consistent with the need to conduct an adequate
review or investigation regarding the matter. Following such review or investigation, the
complaint or concern will be brought to the attention of the full Audit Committee, which will
then determine the appropriate corrective action to be taken, if any. The Company will not
discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee
based upon the employee’s good faith reporting of the complaint or concern in accordance with
these procedures.

Retention of Complaints or Concerns and Related Records. Counsel will maintain a
record setting forth information regarding the receipt, investigation and final disposition or
resolution of all complaints and concerns and shall submit to the Audit Committee a periodic
summary report of such information. Copies of complaints and concerns, if written, and
Counsel’s record relating thereto will be maintained in accordance with the Company’s
document retention policies.

Distribution of this Policy. A copy of this Policy shall be distributed to all employees of
the Company and its subsidiaries.
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