No, sounding negative and uttering downbeat words about your former employer is never appreciated.
Instead, all you need to cautiously do is make a safe distance from the environment with strictly no criticism. Again, it matters how close was your department was working with the scandal incident.
If your department was away from the scandal, then you can very well confidently, with plain conscience discuss with your potential employer what occurred. It also matters where you stand in the hierarchy of the fraud bandwagon. If you are a mere clerk in the accounting or finance department, you don't have much to worry about, unlike a CFO or a Senior Executive.
Employers' tend to understand that number of guiltless employees' future has gone astray along with their retirement savings on account of a few covetous senior people. So the laid employees also have the sympathy of the potentially worthy employees.
Follow Your Code of Conduct
You should not forget that interview is all concerning business, professionalism and loyalty.
So when asked about your disclosing the account of your past employer you either, don't discuss it, or knock on the issue momentarily.
Giving a reason that for privacy purposes, you opt not to discuss the company or its business policy beyond your own tasks. Being loyal, and assuming the responsibility for managing confidential information, with a sense of satisfaction in the company and the work done are a sought-after characteristics for an employee.
The crux lies in being positive for your element of the situation, you can convey that you are proud to have been a part of the organization but were dispirited when the scandal happened.
Learning from the experience at your previous company you can make the interviewer understand the knowledge addition to your new employer.
All you should focus on is your preparation and shouldn't worry that much. There is still a burning need to find ethical accounting resource, your work still speaks a lot about our calibre.