RMM means chances that material missatatments could occur in financial statements which are given to auditor prior to audit.
For example in retail if cashier is not trained and experienced then cash balance may be missstated 
Now if we come to know that there are chances  as per last and present situation that management , employee or anyone else can intentionally do something wrong , it will RMM due to fraud.
For example if employees are paid much less than market salary, their are chances that they may do fraud to extract financial benefit, it is RMM due to fraud. This is also called fraud risk.