a) What frauds could occur within the Enron environment? How are these related to the specific company, the industry, and the economic conditions as a whole?
b) Of all of the employees, who would have incentives or opportunities to commit fraud? Why?
c) Which of the employees who had the incentive or opportunity to commit fraud is in a position to cause the financial anomalies found? Explain why.
a) Describe the process of how could you investigate the potential fraud and the appropriate steps to complete the process.
b) What documents might you need? Who might you need to speak with regarding the fraud? Support your responses.
c) Illustrate how regulatory issues such as Sarbanes–Oxley or SAS No. 99 would impact the investigation. d) What other fraud risk inquiries are needed to investigate the suspected fraud? What steps would need to be taken to address these risk inquiries?
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