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APPRAISAL OF FRAUD CONTROL TECHNIQUES IN NIGERIAN COMMERCIAL BANKS

CHAPTER ONE

INTRODUCTION

The bulk of fund required by the investing sector of most developed or developing business economic of the world is provided by the banking Industry in the main services of mobilizing fund from the saving that is surplus to the investing sector provided by the banking Industry, accounted for the high status the banking Industry is placed in the development of any economy, the rate of economic development of the nationals has hence 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 provides service like acceptance of deposits, safe keeping of valuables, offering of pieces of advice like on investment credit creation and other business published in the gazette 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 and Industries. Special organisation have been formed to control this fraud.  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.

The word fraud is a complex Universal phenomenon, it is rampant in both developed and developing countries and varies across time and placed in its magnitude, its effects on administrative, performance and development, political economical, social cultural and attitudinal factors combine in contributive and the extend beyond the boundaries of nation state.

Fraud is matter of individual choice and opportunity, being human, he is reasonably connived he can get always with it.

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