Although financial statement fraud can be committed in many different ways and by people in different positions, history shows that the majority of financial statement fraud is committed by people in upper management who have added pressures as well as more opportunities to commit 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.
PERSON POSITION
1. Kenneth Lay ...... a. Audit firm attorney
2. David Duncan ...... b. CFO
3. Jeff Skilling ....... c. Audit partner
4. Andrew Fastow .... d. Founder as well as last CEO
5. Michael Odom ..... e. CEO only six months
6. Michael Kopper .... f. Assistant to Fastow
7. Nancy Temple ....... g. Risk management partner of audit firm

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.