They usually don't report you if they don't know that you don't meet the residency requirements. Somebody who still has a year left on their PR card but has been in Canada every year might not be reported because in most cases, they can only see the entry dates so they don't know if they were in Canada and have been taking vacations outside or that they have been outside and taking vacations in Canada.
However, if you have been outside Canada completely for 4 years it is clear that you do not meet the residency requirements. Ok, again, they may not know your exit date so they do not know if you stayed for a year and then left for 3 but it is also possible that they do so it is risky if you lie because if they happen to see your exit date on their computer, they will know.
It is however important if they do realize that you have been outside for 4 years and do not meet the requirements and ask you about it how you answer that question. In this case, they have no proof of you lying about your reasons so you can say anything you want. If you say that you were outside Canada for so long because you got a good job, because you were studying etc. you should not expect sympathy. However, it is still up to the IO if they report you or not. They may still decide to let you enter. On the other hand, if you say that you were taking care of a seriously ill relative which is an accepted H&C reason and you say you are ready to prove it if they report you and appeal for your PR, they may be even less likely to report you. If you do end up with an appeal, you are supposed to prove what you said. With a good job or an education story, you have no grounds for an appeal anyway. With the sick relative, if it wasn't true after all, you'd have a problem proving that as well but if they never reported you in the first place, you wouldn't have to.
However, if you have been outside Canada completely for 4 years it is clear that you do not meet the residency requirements. Ok, again, they may not know your exit date so they do not know if you stayed for a year and then left for 3 but it is also possible that they do so it is risky if you lie because if they happen to see your exit date on their computer, they will know.
It is however important if they do realize that you have been outside for 4 years and do not meet the requirements and ask you about it how you answer that question. In this case, they have no proof of you lying about your reasons so you can say anything you want. If you say that you were outside Canada for so long because you got a good job, because you were studying etc. you should not expect sympathy. However, it is still up to the IO if they report you or not. They may still decide to let you enter. On the other hand, if you say that you were taking care of a seriously ill relative which is an accepted H&C reason and you say you are ready to prove it if they report you and appeal for your PR, they may be even less likely to report you. If you do end up with an appeal, you are supposed to prove what you said. With a good job or an education story, you have no grounds for an appeal anyway. With the sick relative, if it wasn't true after all, you'd have a problem proving that as well but if they never reported you in the first place, you wouldn't have to.