Fraud typically occurs when there is incentive or pressure to commit fraud, opportunity to carry out the fraud, and attitude or rationalization of committing unethical acts. At Enron, opportunity appeared most prevalent as lax internal controls allowed fraud to go undetected. The auditors of Enron failed to detect the fraud likely due to an improper audit that did not identify control weaknesses exploited by management.

1. APA format, minimum 3 pages +title,reference
Please Answer Following Questions
1. Describe what are the 3 conditions that are likely to be
present when a fraud occurs.
2. Which of the three conditions do you think have been the
most prevalent at Enron's case and why?
3. Why the auditor of Enron did not detect the fraud?