Fraud risks related to corruption include all of the following EXCEPT;

 Corruption and Fraud Risks:

Corruption involves abuse of power for personal or organizational gain and includes bribery, kickbacks, and aiding vendor fraud.

 Why B is Correct:

Espionage by competitors is not typically classified as corruption, as it does not directly involve abuse of internal authority or a relationship of trust. It is instead an external threat.

 Other Options:

A, C, and D are classical examples of corruption-related fraud risks​​.