The suggestion that, The examiner may stratify the preliminary results to identify subgroups that are more like to be of concern, is recommended in an AICPA publication when _______________________________.

		Working in an audit setting with many key subgroups (such as defense contractors)
		No application-specific audit software is available for the type of data being analyzed (e.g., utilities meter readings)
		An initial big data examination leads to a large number of anomalies
		Beginning your career as a fraud examiner so that you can learn to refine your hypotheses development skills about areas of concern