Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

Exercise 12

Although financial statement fraud can be committed in many different ways and by people in different positions, history shows that people in upper management who have added pressures as well as more opportunities to commit fraud commit the majority of financial statement fraud. Using the Internet, research the following individuals related to Enron and match each individual with the position he or she held within each company.
1. Write a short summary of the fraud each committed, focusing on how each person's position could have allowed him or her to perpetrate or participate in fraud.