The Internal Control System As An Aid To Detection And Prevention Of Fraud In Banks (a Case Study Of First Bank Of Nigerian Plc)

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ABSTRACT  

All investigation using samples are aimed at discovering some things about a particular population. The success of any sample lies in the accuracy with which it reflects the true state of affairs in the whole population. It is however known that it is highly impossible that such reflection would be 100% accurate when we draw a random sample, we hope that it would be representative of the relevant characteristics of the population, but there is no guaranteed since we can never be hundred percent sure. The management can usually best discharge these responsibilities by installing a system for the production of reliable management information, adequate financial reports, prevention of errors and detection of fraud and loss of banks asset. In this study, the research will review the concept of the internal control system and the crucial role it plays in the country. This research also defines the role of internal control system in the bank and takes an in-depth look into the day-to-day activities and dealing of First Bank of Nigeria Plc. It is a known fact today that most companies function effectively or if they fail to function effectively, their glory or ordeal rested on management acumen. This implies that effective and efficient management of any organization is the pre-requisite for the success of such organization, be it banking industry, manufacturing or service organization. In view of the above, the need for effective institution and operation of good internal control system arises.


TABLE OF CONTENTS

Title page i
Certification ii
Dedication iii
Acknowledgement iv
Abstract v
Table of Contents vi
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Purpose of the study 2
1.3 Significance of the study 2
1.4 Statement of problems 3
1.5 Research questions 3
1.6 Statement of hypothesis 4
1.7 Scope and limitation of the study 4
1.8 Historical background of First Bank of Nigeria Plc 5
1.9 Definition of terms 6
References 8

CHAPTER TWO: LITERATURE REVIEW
2.0 Introduction 9
2.1 Definition of internal control 9
2.2 Strong and effective internal control 
and revenue assurance 11
2.3 Division of internal control 12
2.4 Objectives and importance of internal control 17
2.5 Limitation of internal control 18
2.6 Risk management framework internal control 20
2.7 Governance responsibilities of internal 
control in the bank 21
2.8 Definition of fraud 21
2.9 Fraud management objectives 22
2.10 Components of internal control 22
References 26

CHAPTER THREE: RESEARCH METHODOLOGY 
3.0 Introduction 27
3.1 Research design 27
3.2 Data collection method 28
3.2.1 Purpose of internal control questionnaire 28
3.3 Population characteristics 29
3.3.1 Internal control section 29
3.3.2 Fund transfer section 29
3.4 Sample size 29
3.5 Sampling procedure 30
3.6 Reliability of the data 30
3.7 Sources of data 30
3.8 Method of analysis 31
3.9 Limitation of methodology     31
References 32

CHAPTER FOUR: DATA ANALYSIS AND INTERPRETATION
4.1 Introduction 33
4.2 Data analysis and interpretation 33
4.2.1 Presentation of data analysis 33
4.3 Restatement and testing of the hypothesis 39
4.4 Limitations and constraints 46
4.5 Discussion of findings 46

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary 48
5.2 Conclusion 49
5.3 Recommendation 50
Bibliography 51
Questionnaire 52

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(2016, 08). The Internal Control System As An Aid To Detection And Prevention Of Fraud In Banks (a Case Study Of First Bank Of Nigerian Plc).. ProjectStoc.com. Retrieved 08, 2016, from https://projectstoc.com/read/7879/the-internal-control-system-as-an-aid-to-detection-and-prevention-of-fraud-in-banks-a-case-study-of-first-bank-of-nigerian-plc-422
"The Internal Control System As An Aid To Detection And Prevention Of Fraud In Banks (a Case Study Of First Bank Of Nigerian Plc)." ProjectStoc.com. 08 2016. 2016. 08 2016 <https://projectstoc.com/read/7879/the-internal-control-system-as-an-aid-to-detection-and-prevention-of-fraud-in-banks-a-case-study-of-first-bank-of-nigerian-plc-422>.
"The Internal Control System As An Aid To Detection And Prevention Of Fraud In Banks (a Case Study Of First Bank Of Nigerian Plc).." ProjectStoc.com. ProjectStoc.com, 08 2016. Web. 08 2016. <https://projectstoc.com/read/7879/the-internal-control-system-as-an-aid-to-detection-and-prevention-of-fraud-in-banks-a-case-study-of-first-bank-of-nigerian-plc-422>.
"The Internal Control System As An Aid To Detection And Prevention Of Fraud In Banks (a Case Study Of First Bank Of Nigerian Plc).." ProjectStoc.com. 08, 2016. Accessed 08, 2016. https://projectstoc.com/read/7879/the-internal-control-system-as-an-aid-to-detection-and-prevention-of-fraud-in-banks-a-case-study-of-first-bank-of-nigerian-plc-422.