安然前首席財(cái)務(wù)官的懺悔

????“女士們,、先生們,歡迎安迪?法斯托!”
????他似乎不應(yīng)該成為拉斯維加斯的焦點(diǎn)人物,,在2,500名詐騙審計(jì)師濟(jì)濟(jì)一堂的會(huì)議廳里登臺(tái)發(fā)言,。 ????六月底,曾入獄5年多的安然(Enron)前首席財(cái)務(wù)官安迪?法斯托出現(xiàn)在了美國(guó)特許詐騙審查師學(xué)會(huì)(ACFE)召開的大會(huì)上,,這是他在艱難的救贖之路上邁出的最為公開的一步——講述自己怎樣成為一個(gè)“詐騙者”,,就如今公司的做法發(fā)出令人深省的警告,甚至對(duì)2001年安然的倒閉進(jìn)行反思,。 ????法斯托的發(fā)言從自我批評(píng)開始,,而且還講了個(gè)冷笑話。他說(shuō):“你們中間有幾個(gè)人對(duì)我說(shuō),,十年來(lái)你們學(xué)會(huì)有了長(zhǎng)足發(fā)展。他們對(duì)我表示感謝,。他們說(shuō),,在為貴行業(yè)的發(fā)展做貢獻(xiàn)方面,沒(méi)有哪個(gè)人能比得上我,。我想說(shuō),,大家不必客氣?!?/p> ????聽眾們一陣大笑,。 ????笑聲平息后,法斯托認(rèn)真地說(shuō):“但我并不因此而感到驕傲,?!?/p> ????法斯托曾在78個(gè)法庭面臨詐騙指控,大多數(shù)罪名都和安然與一系列表外機(jī)構(gòu)的交易有關(guān),。法斯托在這些機(jī)構(gòu)組成的網(wǎng)絡(luò)中扮演著核心作用,,這些交易掩蓋了安然的財(cái)務(wù)狀況,讓法斯托獲利數(shù)千萬(wàn)美元,。他最終向兩個(gè)法庭認(rèn)罪,,繳納罰金3,000萬(wàn)美元,并同意作為政府證人指控以前的上司們,。 ????2011年出獄后,,法斯托回到了休斯頓,也就是安然總部所在地,,和他的妻子莉和兩個(gè)兒子團(tuán)聚,,過(guò)著低調(diào)的生活。今年51歲的法斯托在幫他打了民事官司的律師事務(wù)所做文件審核員,,過(guò)著朝九晚五的生活,。 ????法斯托已無(wú)償做過(guò)14次報(bào)告,大多數(shù)都是在大學(xué)里,通常不允許媒體參加,。第一次是在科羅拉多大學(xué)博爾德分校(University of Colorado-Boulder),。讀過(guò)該分校商學(xué)院院長(zhǎng)就職業(yè)道德發(fā)表的專欄文章后,法斯托主動(dòng)提出給這所學(xué)校的學(xué)生做報(bào)告,。隨后他又在塔夫斯大學(xué)(Tufts),、杜蘭大學(xué)(Tulane)和達(dá)特茅斯學(xué)院(Dartmouth)發(fā)表演說(shuō),還計(jì)劃今年秋天為一個(gè)聯(lián)合國(guó)團(tuán)體做報(bào)告,。 ????在拉斯維加斯,,講臺(tái)上的法斯托身著休閑西服和開襟襯衣。他面色嚴(yán)肅,,有時(shí)會(huì)停頓一下,。他解釋說(shuō):“我不太習(xí)慣在這么多人面前發(fā)言。如果我覺(jué)得緊張,,或者我顯得緊張的話,,請(qǐng)你們諒解?!?/p> |
????"Ladies and gentlemen, Mr. Andrew Fastow!" ????He was an improbable Las Vegas headliner, taking the stage before a packed convention hall of 2,500 fraud examiners. ????For former Enron CFO Andy Fastow, who spent more than five years in federal prison for his crimes, last week's appearance before the Association of Certified Fraud Examiners was his most public step in an uphill redemptive journey -- to explain how he became a "fraudster;" to sound provocative warnings about today's corporate practices; and even to offer a bit of revisionism on the company's 2001 collapse. ????Fastow launched his talk with a broad mea culpa, introduced with a grim joke. "Several of you have commented to me that your organization has grown dramatically over the past 10 years," he said. "And they thank me. They said no other individual has been more responsible for the growth of your industry than me. So: You're welcome." ????The crowd roared. ????"It's not something I'm proud of," he added soberly, after the laughter had died down. ????Fastow was initially charged with 78 counts of fraud, mostly connected to his central role in a web of off-balance sheet entities that did business with Enron, disguised the company's financial condition, and made Fastow tens of millions. He ultimately pled guilty to two counts, forfeited $30 million, and agreed to testify against his former bosses as a government witness. ????Since leaving prison in 2011 and resuming life with his wife Lea and two sons in Houston, where Enron was based, Fastow has kept a low profile. Now 51, he works 9-to-5 as a document-review clerk at the law firm that represented him in civil litigation. ????Fastow has given 14 unpaid talks, mostly at universities, usually with no press allowed. The first came at the University of Colorado-Boulder. He volunteered to speak to students after reading a column on ethics by the dean of the business school. Fastow has also spoken at Tufts, Tulane, and Dartmouth and is scheduled to address a United Nations group in the fall. ????In Las Vegas, dressed in a blazer and open shirt, Fastow stood at the podium a bit grim-faced, his speech sometimes halting. "I'm not used to giving talk to groups this big," he explained. "I apologize to you if I feel nervous -- if I appear nervous." |