Internal controls are supposed to minimize the incidence of fraud. However, management can commit frauds by overriding internal controls. Examples given in SAS 99 of ways that management might override internal controls include all of the following except: 1) Fictitious journal entries made at year end. 2) Manipulating the year end count of inventory. 3) Biasing assumptions used in making estimates. 4) After the fact changing of records and terms of important transactions