What elements of the fraud triangle seem most relevant to


The Committee of Sponsoring Organizations released its third study on fraudulent financial reporting in 2010. Describe major findings of the study.

The Enron fraud is considered by many to be one of the most significant frauds of the early 2000s.

a. Describe the various failures and environmental characteristics during this time period that enabled the Enron fraud to happen.

b. What elements of the fraud triangle seem most relevant to the Enron fraud?

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