Eluding Examination or Inspection is a form of fraud that involves deliberately avoiding or evading an examination or inspection of a business or other entity’s records, accounts, or activities. The practice of eluding examination or inspection is a form of obstruction of justice and a criminal offense in some jurisdictions. Types of Eluding Examination or Inspection include: 1) False Statements: Making false or misleading statements to the inspector about the records or activities being examined. 2) Concealing Information: Hiding or concealing facts or records that are relevant to the examination. 3) Document Alteration: Altering or falsifying documents that are related to the examination. 4) Tampering with Witnesses: Influencing or intimidating witnesses to prevent them from providing information to the inspector. 5) Falsifying Test Results: Manipulating test results to make them appear inaccurate or false.