Prepare a detailed analysis of “Financial Statement Fraud & Other Types of Fraud” by incorporating your responses to the following questions in well-developed paragraphs.

• How is financial statement fraud committed on behalf of an organization different from fraud committed against an organization (such as embezzlement)? In your write-up, include how the different types of fraud are committed, who usually commits each type, and who benefits from the fraud.

• The interviewees in the article were financial executives who became involved in accounting fraud PRIOR TO the enactment of the Sarbanes–Oxley Act (SOX). Discuss the impact that SOX would have had on the executives interviewed in the article.

• Discuss the positive and negative effects of regulations on combatting fraud.