A public group provides the appropriate reusable population for auditors who are distributed across the organization but share the same record-visibility requirement. UC can maintain the auditors in one group and use an appropriate sharing rule to grant that group access to the qualifying high-value Opportunities. Placing auditors at the top of the role hierarchy would distort the hierarchy ' s business meaning and could expose many unrelated records because hierarchy access is broader than the audit requirement. Adding auditors to every salesperson ' s default Opportunity Team would also be operationally cumbersome and semantically wrong: Opportunity Teams represent collaboration on specific deals, not an enterprise audit function. The public-group pattern separates organizational position from the functional access requirement and makes membership easy to maintain as auditors join or leave the team. With a Private Opportunity OWD, the group should receive only the records needed for the audit process. Study Guide reference: Access to Records - public groups, criteria-based sharing, Private OWD, cross-functional access, and least-privilege audit design.