If auditors are seeking to detect whether fraud has caused material misstatements in the accounts, data mining most likely will be used to assist them to:

a. Extract data from an object-oriented database that can be used as input to a statistical program for analytical review purposes

b. Undertake audit procedures that will reduce the inherent risk associated with the organization they are auditing

c. Recognize patterns among data in large databases that might signal the presence of fraud

d. Reduce the reliance they must place on compliance test procedures to determine whether controls are in place and working