Examination of accounts -- part of fraud itself (5)
I believe the answer is:
audit
'examination of accounts' is the definition.
(I've seen this before)
'part of fraud itself' is the wordplay.
'part of' indicates the answer is hidden within the clue.
'AUDIT' is hidden in the letters of 'fraud itself'.
(Other definitions for audit that I've seen before include "Inspect accounts" , "Investigate" , "Examine accounts" , "Review firm's accounts, annual check" , "Go over" .)