Relational database software can be used very effectively in detecting fraud in the account- ing information system. Use your school%u2019s library resources
to find and read R. Marden and R. Edwards %u201CInternal Controls for the Small Business: Skimming and the Fraud Triangle%u201D Internal Auditing
(January/February 2005). If Pinewoods of the Blue Ridge Mountains (the company discussed in the article) captured transactions in a relational database based
on a REA model what queries and reports would you construct in an attempt to discover the fraud?