A company is made up of people. A fraud like this (i.e. actually involving falsifying data) would have to be done by an individual or a group of individuals. T

A company is made up of people. A fraud like this (i.e. actually involving falsifying data) would have to be done by an individual or a group of individuals. They can be jailed. if there are aspects of it (e.g. inadequate procedures and checks that fall short of criminal by any identifiable people) then you need fines that are too large to be just a cost of doing business.