Of the six WorldCom employees convicted in the case, I believe CFO Scott Sullivan was the most responsible for the fraud. Mr. Sullivan was the Chief Financial Officer of WorldCom. He was the one attempting to intimidate Cynthia Cooper, WorldCom Vice President of Internal Audit, by threating to hold all promotions in internal audit department. He was also the one that became aggressive and hostile while reprimanding Ms. Cooper for discussing the findings of her audit with Arthur Andersen. He was the one that attempted to provide written justification for the fraudulent journal entries before the audit committee. He was the one that refused to resign and had to be fired. He was the one that swore to fight the conspiracy, securities fraud, and