A C CT 4 60. F ra ud E xa m in atio n a nd P re ve ntio nE xp la ne b usin ess fr a ud a s it is o ccu rrin g in A m eric a nB usin ess fr a ud r e fe rs to th e d elib era te m is re p re se nta tio n o r m an ip ula tio n o f in fo rm atio n b y ac o m pany o r in div id ual fo r fin ancia l g ain . In th e U nit e d S ta te s, b usin ess fr a u d is a s ig nif ic a ntp ro ble m th at c a n h ave s e rio us c o nse que nce s fo r b oth th e c o m pa nie s in vo lv e d a nd th e g enera lp ublic .O ne c o m mon fo rm o f b usin ess fr a ud is a cco untin g fr a u d,