"IRS and the [DOL] have improved their data-mining techniques, which is enabling them to conduct more targeted audits.... DOL's Office of the Chief Accountant [OCA] recently contacted by form letter a sample of plan sponsors that filed retirement plan Forms 5500 annual reports but did not file a health-plan Form 5500. The OCA is also auditing independent accounting firms that perform ERISA financial audits, focusing primarily on the 2011 plan year and those firms that do not perform a significant volume of ERISA audits[.]"