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The Audit Committee shall, at least annually, review Caterpillarâs risk assessment and risk management policies and procedures, including its major financial risk exposures and the steps management has taken to monitor and control such exposures.
The DSS Audit Division is divided into a contract audit and provider audit unit. The director of Internal Audits heads the unit, which consists of four audit teams with one supervisor and three to eight staff members. A provider audit typically takes about 44 weeks to complete and involves the following steps: