Today we will explore the second category of occupational fraud: Corruption. Corruption is another major form of occupational fraud, involving the wrongful use of influence in a business transaction, resulting in personal gain or the gain of another. This includes receiving kickbacks and willfully engaging in conflicts of interest. In corruption cases, fraudsters undertake these actions against the rights of others or in conflict with their duty to their employer. Corruption accounted for about a quarter of all occupational fraud cases in the United States in 2012.