ABSTRACT

The study investigated on the role of internal auditors in the prevention of bank fraud in Nigeria. The work determined; to identify the internal auditors'  role in the prevention of fraud in NigerianBanks, to determine whether internal auditor's reports can enhance the prevention of fraud in Nigerian banks, and to identify the internal auditors. function in the effectiveness of the bank's internal control. To achieve the objectives of the study, the survey research design was adopted. The population of the study is made up of 50 while the sample size is made up of44 after adopting the TaroYamane formula. The researcher adopted primary data in getting the required information. In testing the hypotheses,simple regression analysis was used.The findings revealed that there is a significant relationship between roles of internal auditors and the prevention of fraud in banks. The findings also revealed that there is a significant relationship between internal auditor's function and the effectiveness of bank's internal control. Theresearcherrecommendsthat Effectiveinternal audit technique capable of preventing any type of fraud should be established by banks.  The researcher also recommends that as regard to fraud prevention and detection methods, banks should take advantage of modern accounting and auditing software's to enhance efficiency and smooth operation of the task of detection prevention and recovery through the application of relevant information technology.