INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION (A CASE STUDY OF FIRST BANK OF NIGERIA PLC ENUGU MAIN)

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INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION (A CASE STUDY OF FIRST BANK OF NIGERIA PLC ENUGU MAIN)

ABSTRACT

This research work was on the internal control system as a factor of fraud prevention in Nigeria financial institutions.

However, for a more detailed study a case study was carried on first bank of Nigeria plc enugu main.

This study necessitated because of the increasing wave of bank fraud in Nigeria in recent times as reported by the Nigerian dailies. Therefore, we need to investigate these reports in a financial institution is to confirm that there is an effective internal control system.

All aspect of this work is very relevant in one way or the other to the Nigeria banking industry, as a whole, and for those who may be interested in carrying out further study in this topic.

The research designed is a descriptive research which requires the selection of respondents from a population. The population of the study is made up of 43 staffs. 30 (thirty) persons were used as the sample size, which is 69.7% of the entire population.

Data were collected through the distribution of questionnaires.

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