There are several keys to effective prevention, but some of the most important tools in the corporate toolbox are strong internal controls. Equally important are the company’s attitude towards fraud, internal controls and an ethical organizational culture. While ethical culture is driven by senior management’s control environment, buy in from the Board of Directors and Audit Committee are also essential in promoting an ethical and transparent environment. No company, even with the strongest internal controls, is immune from fraud, but strengthening internal controls makes companies a less attractive target to both internal and external criminals seeking to exploit internal control weaknesses.”]