Data mining can be used to sort through large data sets to identify patterns, measure and predict trends, and establish relationships to solve problems through data analytics. If an auditor chooses to use data analytics to audit the utilities expenses, which of the following would occur in the data modeling phase of data mining?

a$.$ Gaining an understanding of whether utilities expense has increased or decreased over the years with the change in manufacturing.

b$.$ Removing any duplicate transactions from the data as it was collected from multiple sources.

c$.$ Understanding the significance of upward trend of expenses and projecting future expenses.

d$.$ Defining and analyzing the data requirements.