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APPRAISAL OF FRAUD CONTROL TECHNIQUES IN NIGERIA COMMERCIAL BANKS (A CASE STUDY OF FIRST BANK NIGERIA PLC)

LIST OF TABLES

  1. Overall distribution of question to the management cadre
  2. Overall distribution of question to top management and analysis of response in the branches of the bank. 
  3. Effective of fraud control techniques
  4. Causes of fraud in bank
  5. Effects of fraud in bank
  6. Elimination of fraud in commercial banks
  7. Distribution of questionnaire to middle and Lower management candre 
  8. Encounter of fraud  in Banks
  9. Application of computer in fraud control 
  10. Dispensability of management cadre in fraud commission 
  11. Hypothetical test of on effect of fraud
  12. Chi – square .
  13. Hypothetical test on elimination of fraud
  14. Chi square

 

LIST OF FIGURE

  1. Causes of fraud in bank
  2. Causes of fraud in bank ‘
  3. Effects of fraud in bank
  4. Effects of fraud in bank
  5. Elimination of fraud in commercial banks
  6. Elimination of  fraud in commercial banks
  7. Encounter of fraud in banks
  8. Encounter  of fraud in banks
  9. Application of computer in controlling fraud
  10. Application of computer in controlling fraud
  11. Responsibility of management Candre in fraud commission
  12. Responsibility of management Candre in fraud commission
  13. Acceptance of null hypothesis 
  14. Acceptance of null hypothesis.

 

TABLE PAGE

     CHAPTER ONE

  1. INTRODUCTION                                                         1
  2. A SHORT BACKGROUND HISTORY OF FRAUD   3
  3. STATEMENT OF PROBLEM                                                6
  4. RESEARCH AND OBJECTIVES                                 7
  5. RESEARCH / HYPOTHESIS                                       8
  6. RESEARCH / QUESTION                                            9
  7. SIGNIFICANCE OF THE STUDY                               10
  8. SCOPE / LIMITATION OF STUDY                                      12
  9. DEFINITION OF TERMS                                             14
  10. REFERENCES                                                              19

        CHAPTER TWO

2.0     REVIEW OF RELATED LITERATURE                      20

  1. CONCEPT OF FRAUD                                                          21
  2. CAUSES OF FRAUD                                                   25
  3. TYPES OF FRAUD                                                      44
  4. EFFECTS OF FRAUD                                                 
  5. CONTROL FOR FRAUD                                             61
  6. REFERENCES                                                              75

         CHAPTER THREE

3.0     RESEARCH DESIGN AND METHODOLOGY                    78

  1. POPULATION AND SAMPLE                                     79
  2. SOURCE OF DATA                                                     85
  3. INSTRUMENT FOR DATA COLLECTION                86     
  4. METHOD OF DATA ANALYSIS                                87
  5. METHOD OF ANALYSIS                                            88
  6. RESEARCH  QUESTION                                             88
  7. METHOD OF TESTING HYPOTHESIS                      88
  8. REFERENCES                                                              89

       CHAPTER FOUR

  1. PRESENTATION AND ANALYSIS OF DATA                    90

4.1     RE – STATEMENT OF THE PROBLEM                              91

  1. MAJOR FINDING                                                        92
  2. DISTRIBUTION OF QUESTIONNAIRE AND COLLECTION
  3. PRESENTATION AND ANALYSIS FO QUESTIONNAIRE 119
  4. PRESENTATION AND ANALYSIS OF ORAL INTERVIEW119
  5. TEST FO HYPOTHESIS                                              122
  6. REFERENCE                                                               

      CHAPTER FIVE

5.0     SUMMARY OF FINDING , RECOMMENDATION AND CONCLUSION                                                                          134

  1. SUMMARY OF FINDING                                            134
  2. RECOMMENDATIONS                                                         136
  3. CONCLUSION                                                              140

APPENDIX                                                                   143

BIBLIOGRAPHY                                                                   144

 

CHAPTER ONE

INTRODUCTION

          The bulk of fraud required by the investing sector of most  developed and developing business economics of the world is provided by the bank industry in the main, the service of mobilizing fund from the saving that is simples to the investing  sector provided by the banking industry accounted for the high status the banking industry is place in the development of any economy the rate of economic development of the nation has hence been very closely associated with the effectiveness and efficiency of the banking system of the nation.

          Commercial banks as a case study of this research work provided services like acceptance of deposit, size keeping of valuables offering of pieces of advice like on investment, credit create and other business published in the gizatte by the governor of Central bank designated to mean commercial banking business of all the components of the banking system. Incidence of fraud occurrence fraud is also found in other spheres of life in government in commerce government, in commerce and industries.  

          Special organization have been formed to control it. Interlope tries to deal with it at the international level but it has not been rechecked to the barest minimum neither has it been full eradicated .

          Fraud is a complex universal phenomenon, it is rampant in both development and developing countries and vari

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