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The Role of Internal Audit in Prevention of Fraud in Nigeria Banks . a Case Study of Equitorial Bank Lagos.

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The Role of Internal Audit in Prevention of Fraud in Nigeria Banks . a Case Study of Equitorial Bank Lagos.
TABLE OF CONTENTS
Title page
Certification
Dedication
Acknowledgement
Table of content
Abstract
CHAPTER ONE 1. Background of the Study 2. Statement of Problem 3. Research Objectives 4. Significance of Study 5. Scope and Limitation of the Study
CHAPTER TWO: LITERATURE REVIEW 1. Introduction 2. Types of Bank Frauds 3. Causes of Fraud 4. Effects of Fraud on Banks 5. Internal Audit function 6. Fraud and Internal Audit 7. Fraud Prevention 1. General Measures 2. Specific Preventive Measures 8. Elements of Fraud Auditing 9. Measures of Controlling Fraud in Banks 10. Statement of Internal Audit Standard No. 3
2.10.1 Deterrence of Fraud
CHAPTER THREE: Research Methodology 1. Area of Study 2. Research Design 3. Method of Investigation 4. Sampling Technique 5. Research Instrument 6. Measurement of Variables 1. Dependent Variable 2. Independent Variable 7. Data Analysis Technique
CHAPTER FOUR: Data Presentation, Analysis and Interpretation 1. Introduction 2. Analysis of the secondary Data
CHAPTER FIVE: Summary, Conclusion and Recommendations 1. Summary 2. Conclusion 3. Recommendations 4. Suggestion for further study References

THE ROLE OF INTERNAL AUDIT IN PREVENTION OF FRAUD IN NIGERIAN BANKS
(A CASE STUDY OF EQUITORIAL TRUST BANK LAGOS)

BY ODEIGAH FELICIA

ABSTRACT This study investigated the role on internal audit in the prevention of fraud in banks taken Equitorial Trust Bank (ETB) as case study. It specially examined how the bank organized its internal audit system with the hope of assessing how it is used for the purpose of controlling and preventing fraud in the bank and examined the importance of internal audit on the performance of the bank in terms of their its services. Secondary data obtained from the headquarter of the bank in Lagos was employed for the study. Both stratified and simple random sampling techniques were


References: Source: Annual Report and statements of Accounts of CBN (2006) From the above table, it is observed that bank staffs are also involved in fraud and forgeries within their various banks
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