Using the Internet, or the SECs Accounting and Auditing Enforcement Releases Archive 2019, perform a search on several publicly traded U.S. health care companies and choose an organization that has been accused of committing health care fraud.

Instructions
Write a 56 page paper in which you:
1. Evaluate the level of SOX regulations that applies to for-profit and not-for-profit health care organizations, indicating whether mandating SOX requirements for nonprofits might reduce fraud and increase corporate governance. Provide support for the rationale.
2. Determine whether SOX has been effective in regulating ethical behavior of for-profit health care organizations. Defend the position.
3. Review the audit report issued by the external auditing firm from the company's website for the year it was accused of fraud. Then, determine whether the external auditors were negligent in preparing the audit report for the company. Formulate an opinion regarding which internal control was deficient or which GAAP was violated. Defend the position.
4. Determine which provision(s) of SOX was/were violated in the health care fraud case in question. Indicate whether SOX adequately provides sanctions to deter the behavior or whether changes are needed to the regulations to remedy the issue(s) and thus ensure compliance.
5. Based on the fraudulent activity that occurred, recommend two improvements to the internal control environment to reduce those occurrences. Provide detailed recommendations.
6. Use at least four quality academic resources in this assignment. Note: Wikipedia and other websites do not qualify as academic resources.
The specific course learning outcome associated with this assignment is:
Create recommendations for reducing fraud in health care organizations based on the impact of the Sarbanes-Oxley Act.