Corruption is the action of someone misusing their professional position or public office for their own personal gain. The action of offering an undue advantage to prompt someone to misuse their professional position or public office is also liable to prosecution.
 
Example: A Fill employee, acting on behalf of Fill, gifts a holiday in Hawaii to a purchaser at Buyer-Company in the hope of the next contract going to Fill.
 
Fraud is committed when someone deceives another person about a fact, thereby causing a misconception. This misconception then results in the deceived party, or someone else, suffering a loss of financial assets or other property.  
 
Example: Wirecard falsified various documents and invented transactions to artificially boost revenues and earnings. This deceived shareholders, who duly invested in the company Wirecard. When this fraud was revealed, the share price naturally nose-dived.