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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.
About the Single Audit. Audit of Federal Programs. The California State Auditor's Office conducts all audits in accordance with audit standards issued by the U.S. Comptroller General's Government Accountability Office (GAO), including standards that we must follow as an independent auditor.