INTRODUCTION
The bulk of fraud required by the investing sector of most developed and developing business economics of the world is provided by the bank industry in the main, the service of mobilizing fund from the saving that is simples to the investing sector provided by the banking industry accounted for the high status the banking industry is place in the development of any economy the rate of economic development of the nation has hence been 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 provided services like acceptance of deposit, size keeping of valuables offering of pieces of advice like on investment, credit create and other business published in the gizatte 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 in commerce government, in commerce and industries.
Special organization have been formed to control it. 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 .
Fraud is a complex universal phenomenon, it is rampant in both development and developing countries and varies across time and placed in its magnitude, its effects on administrative, performance development, political economical social culture and attitudinal factors combine in contributive and circular and they extend beyond the boundaries of nation state..
Fraud is matter of individual choice and opportunity. Being human, can individual usually take the advantage sees. The opportunity and he is reasonably convicted he can get always with it the banking sector provides such opportunity in abundance as they deal with cash and near money instrument.
TABLE PAGE
APPROVAL PAGE II
DEDICATION IV
ACKNOWLEDGEMENT V
ABSTRACT
LIST OF TABLE VII
LIST OF FIGURE VIII
CHAPTER ONE
1.1 INTRODUCTION 1
1.2 A SHORT BACKGROUND HISTORY OF FRAUD 3
1.3 STATEMENT OF PROBLEM 6
1.4 RESEARCH AND OBJECTIVES 7
1.5 RESEARCH / HYPOTHESIS 8
1.6 RESEARCH / QUESTION 9
1.7 SIGNIFICANCE OF THE STUDY 10
1.8 SCOPE / LIMITATION OF STUDY 12
1.9 DEFINITION OF TERMS 14
1.10 REFERENCES 19
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE 20
2.1 CONCEPT OF FRAUD 21
2.2 CAUSES OF FRAUD 25
2.3 TYPES OF FRAUD 44
2.4 EFFECTS OF FRAUD
2.5 CONTROL FOR FRAUD 61
2.6 REFERENCES 75
CHAPTER THREE
3.0 RESEARCH DESIGN AND METHODOLOGY 78
3.1 POPULATION AND SAMPLE 79
3.2 SOURCE OF DATA 85
3.3 INSTRUMENT FOR DATA COLLECTION 86
3.4 METHOD OF DATA ANALYSIS 87
3.5 METHOD OF ANALYSIS 88
3.6 RESEARCH QUESTION 88
3.7 METHOD OF TESTING HYPOTHESIS 88
3.8 REFERENCES 89
CHAPTER FOUR
4.0 PRESENTATION AND ANALYSIS OF DATA 90
4.1 RE – STATEMENT OF THE PROBLEM 91
4.2 MAJOR FINDING 92
4.3 DISTRIBUTION OF QUESTIONNAIRE AND COLLECTION
4.4 PRESENTATION AND ANALYSIS FO QUESTIONNAIRE 119
4.5 PRESENTATION AND ANALYSIS OF ORAL INTERVIEW119
4.6 TEST FO HYPOTHESIS 122
4.7 REFERENCE
CHAPTER FIVE
5.0 SUMMARY OF FINDING , RECOMMENDATION AND CONCLUSION 134
5.1 SUMMARY OF FINDING 134
5.2 RECOMMENDATIONS 136
5.3 CONCLUSION 140
APPENDIX 143
BIBLIOGRAPHY 144