Question 19 1 pts When do frauds occur in related-party transactions? When the transactions are not properly disclosed When assets are transferred between related parties at fair value When arrangements are made between two parties that create a conflict of interest in a business setting When the arrangement creates operating revenues Question 20 1 pts Which of the following can be used by fraud examiners to sift through millions of journal entries to find the potentially fraudulent few? Microsoft Access SPSS ODBC ACL