Wh at should be changed to most optimize the code’s effidency?

The Account object has a field, auais_Code__c, that is used to specify what type of auditing the Account needs and a Lookup to User, Ruditor_c, that is the assigned auditor.

When an Account is initially created, the user specifies the Audit_Code__c. Each User in the org has a unique text field, Rudi. that is used to automatically assign the correct user to the Account’s Auditor__c field.

Wh at should be changed to most optimize the code’s effidency? Choose 2 answers
A . Build a Mep<String, list<Account>> of audit code to accounts,
B. Add an initial SOQL query to get all distinct audit codes.
C. Sulld eMepcié, List<String> of Account I¢ to aucit codes.
D. Add a WHERE clause to the SOQL query to filter on audit codes.

Answer: C,D