ABSTRACT
This work is concerned with Fraud Detection and Control as a means of enhancing profitability in Commercial Banks. The banking sector has become one of the most critical sectors in the economy with wide effect on the level and direction of economic growth and transformation and on such economic variables as the rate of unemployment and inflation which directly affect the lives of our people. Today, the very integrity and survivability of these laudable functions of Nigerian banks have been deteriorated in view of incessant frauds and accounting scandals. The entire world has become increasingly aware of the destructive effect of a lack of accountability and transparency in both public and private life. This awareness is so pervasive throughout the world that governments, business organizations and non-governmental organizations alike are involved in crusades to promote accountability and transparency and prevent corrupt practices in all its ramifications.
TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Statement of the problem 3
1.3 Objectives of the study 4
1.4 Research question 5
1.5 Research Hypotheses 5
1.6 Significance of the study 6
1. 7 Scope of Study 7
1.8 Limitation of the study 7
] .9 Definition of terms 8
1.10 Profiles of the Studied Commercial Banks 9
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Conceptual Framework 12
2.1.1 Types Of Fraud 20
2.1.2 Fraud Detection In Commercial Banks 2
2.1.3 Fraud Control And Prevention 23
2.1.4 Fraud And Its Effects On Nigerian Banks 26
2.1.5 The Role Of Government In Preventing And Controlling Frauds And Forgeries In The Nigerian Banking Sector 27
2.2 Theoretical Framework 29
2.2.1 Theory Of Fraud Management Life Cycle 30
2.2.2 Fraud Diamond Theory 30
2.2.3 Routine Activities Theory 32
2.3 Empirical Framework 34
CHAPTERTHREE:METHODOLOGY
3.1 Research Design 36
Area Of The Study 36
Population Of The Study 36
3.5 Sample Size
Source Of Data # 37
3.6 Reliability Of Research Instrument
3.7 Model Specification
3.8 Data Analysis Techniques
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS
4.1 Ratio Analysis
4.2 Data Analysis
4.3 Hypotheses Testing
4.4 Discussion on Finding
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Finding 46
Conclusion 46
Recommendation 47
Reference 48
JAMES, F (2021). Detection And Control As A Means Of Enhancing Profitability In Commercial Banks. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/detection-and-control-as-a-means-of-enhancing-profitability-in-commercial-banks-7-2
FAVOUR, JAMES. "Detection And Control As A Means Of Enhancing Profitability In Commercial Banks" Mouau.afribary.org. Mouau.afribary.org, 15 Jan. 2021, https://repository.mouau.edu.ng/work/view/detection-and-control-as-a-means-of-enhancing-profitability-in-commercial-banks-7-2. Accessed 30 Oct. 2024.
FAVOUR, JAMES. "Detection And Control As A Means Of Enhancing Profitability In Commercial Banks". Mouau.afribary.org, Mouau.afribary.org, 15 Jan. 2021. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/detection-and-control-as-a-means-of-enhancing-profitability-in-commercial-banks-7-2 >.
FAVOUR, JAMES. "Detection And Control As A Means Of Enhancing Profitability In Commercial Banks" Mouau.afribary.org (2021). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/detection-and-control-as-a-means-of-enhancing-profitability-in-commercial-banks-7-2