Fraud Prevention and Control in Nigerian Public Service
FRAUD PREVENTION AND CONTROL IN NIGERIAN PUBLIC SERVICE: THE NEED FOR A DIMENSIONAL APPROACH BY
BELLO SABO
Department of Business Administration,
A.B.U. Zaria ABSTRACT This article addresses some fundamental issues on fraud prevention and control and their implications on socio-economic development of Nigeria using its public sector machinery. Using the records compiled from early study covering 637 reported fraud cases in Nigeria, which were committed between 1970-1990 in respect of three-tiers of government selected from ten (10) states, the study employs chi-square technique to test the dependence of the types of fraud and the areas covered on the public sector organisation in which they are committed. The study establishes the dependence and calls for systematic review of audit approach among others, to give special attention to fraud dimensions and areas, drawing largely from behavioral, equity, sociological and ethical principles. 1.1 Introduction Public demands and expectations at the grassroots for the provision of essential social and basic services using government resources have continued to be astronomically high, as manifested by rising pressure on the resources with which to satisfy these. This assertion is not difficult to appreciate if we accept the simple fact that the strength of any government depends on the success of its development programmes, which largely depend on an effective implementation of its policies, by its bureaucrats and technocrats. It is obvious that social, political and economic development involves the effectiveness and the efficiency of the bureaucracy on one hand and the probity of the bureaucrats on the other. Government exists to serve the interest of the citizens. There must therefore be a way of holding the former accountable to the latter. Huge amount of money is lost through fraud or due to internal control inadequacies and other criminal temptations, which
BELLO SABO
Department of Business Administration,
A.B.U. Zaria ABSTRACT This article addresses some fundamental issues on fraud prevention and control and their implications on socio-economic development of Nigeria using its public sector machinery. Using the records compiled from early study covering 637 reported fraud cases in Nigeria, which were committed between 1970-1990 in respect of three-tiers of government selected from ten (10) states, the study employs chi-square technique to test the dependence of the types of fraud and the areas covered on the public sector organisation in which they are committed. The study establishes the dependence and calls for systematic review of audit approach among others, to give special attention to fraud dimensions and areas, drawing largely from behavioral, equity, sociological and ethical principles. 1.1 Introduction Public demands and expectations at the grassroots for the provision of essential social and basic services using government resources have continued to be astronomically high, as manifested by rising pressure on the resources with which to satisfy these. This assertion is not difficult to appreciate if we accept the simple fact that the strength of any government depends on the success of its development programmes, which largely depend on an effective implementation of its policies, by its bureaucrats and technocrats. It is obvious that social, political and economic development involves the effectiveness and the efficiency of the bureaucracy on one hand and the probity of the bureaucrats on the other. Government exists to serve the interest of the citizens. There must therefore be a way of holding the former accountable to the latter. Huge amount of money is lost through fraud or due to internal control inadequacies and other criminal temptations, which
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