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