Requirement 12 (a) Management override of controls presents a signicant audit risk. Provide some examples of procedures that auditors must perform to address the risk of management fraud related to overrides of controls. Provide some examples of Where management override of controls occurred in Diamond's fraud. (b) Examine the audit fee data given in the case. What is the reason for the almost ten-fold increase in Deloitte's audit fees from scal 2011 to scal 2012? (c) In your opinion, was it appropriate for Diamond's Board of Directors to ask Deloitte to assist the Audit Committee of the Board in its investigation of possible fraud committed by Diamond's management? Why