Compliance

Compliance & Ethics

Enron's compliance and ethics function, embedded within the Risk Assessment and Control group, administered the Code of Ethics, Restricted Lists, ethical wall procedures, and anonymous reporting facilities -- a formal infrastructure that failed to prevent or detect executive-level fraud.

department compliance ethics

SEC Compliance at Enron

Enron's obligations under Securities and Exchange Commission reporting rules, the collaborative filing processes documented in the email corpus, and the systematic violations that resulted in criminal prosecutions and the Sarbanes-Oxley Act.

sec compliance financial-reporting