A PwC workpaper for the 2011 Caterpillar audit indicated that the intercompany transaction involving the exchange of cash between CSARL and the U.S.-based parent company had been reviewed by the audit team. What specific audit-related risks are posed by intercompany transactions? What audit objectives would the auditors have had in reviewing the Caterpillar intercompany transaction? What types of audit evidence should the auditors have collected in reviewing that transaction