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A Forensic Review of Enron’s Financial Statement Fraud

This paper addresses the Enron financial statement fraud case and specifically with the advantage of hindsight, answers the question:  “As a fraud investigator, how would you go about finding the existence of these liabilities and partnerships?” (Albrecht et al., 2012, p. 481)  The paper concludes with analysis of the final Enron Annual Report of 2000 highlighting areas in the report most indicative of financial irregularities.

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What is Financial Fraud?

Financial fraud is a subset of fraud focused on schemes of monetary and asset categories.  “Fraud involves all deceptive ways in which one individual obtains an advantage over another by false representations.  Fraud always involves confidence and trickery.  Fraud is different than robbery where force is used” (Albrecht et al., 2012, p. 9).