Fraud Prevention, Deterrence, and Detection at Diamond Foods


Forensic accountants are often called upon to examine a company’s fraud and internal controls and make improvements to the system. Read the Diamond Foods case study located in your Syllabus.


  • Prepare a 2–3 page paper describe the deficiencies that existed in corporate governance, internal controls, and other areas, using the risk factors listed on pages 505–508.
  • Explain how the risk factors you found increase fraud risk. For each fraud risk factor, suggest an internal control that will minimize the risk.
  • Look for an article regarding internal controls for fraud control in the Kaplan Library accessible in the home area of the course room. Use a short APA citation from your chosen article to support your suggested internal controls and provide the appropriate APA accompanying reference on a separate last page.

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