1. Describe and analyze how the fraud was executed;
2. Identify and briefly discuss the role of the parties that were involved as perpetrators, accomplices, victims, tipsters, observers, and so forth (preferably in a chart or illustration) [include Jeffry Picower];
3. Assess the motives (or possible motives, if not reported) of each perpetrator;
4. Identify controls that might have deterred or prevented the fraud from occurring;