Enron-The fall of America's Corporate Poster Child- 23 years later & Microsoft Excel's role. https://www.nytimes.com/2002/02/26/business/transcript-of-senate-commerce-committee-hearing-on-enron.html

Ms. Sharron Watkins (Whistleblower) saw the begining of the end on Andew Fastow & Jeffery Skilling's asset/market value spreadsheets. This is where she found that, "the assets were hedged with an entity called Raptor owned by LJM, the partnership run by Andrew Fastow."