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EXEMPT ACCESS POLICY is a system privilege
SELECT * FROM dba_sys_privs;
Try to check DBA_POLICIES. There you can find columns PF_OWNER (PF stands for policy funtion), PACKAGE and FUNCTION. These define the logic behind the security. The source code of these packages/functions could give you some indication.
Searching in DBA_SOURCE returned no results, probably because the policies were created using some DDL Skripts and not using PL/SQL.