Fraud: Representation of falsehoods, or distortion or suppression of the truth in order to obtain an illegal financial advantage for oneself or a third party.

Corruption: Corruption applies to situations in which a public office, economic function or political mandate is misused for the benefit of another either at the instigation of the advantaged person or autonomously for the purpose of gaining a personal advantage or an advantage for a third party and the occurrence or expected occurrence of the situation incurs damage or disadvantages to the general public (in an official or political function) or a company (in an economic function).
Examples: Bribing and accepting bribes, inappropriate relationships with suppliers or customers, misuse of confidential information

Breach of trust: Misuse of the authorisation to dispose of another party's assets or violation of the obligation to act in order with the financial interests of another party.
Example: Bypassing of guidelines during the provision of credit; unauthorised use or abuse of company money or insolvency assets, e.g. by kickback transactions that are contrary to good faith; establishment of slush funds for bribes