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JOURNAL OF ACCOUNTING AND FINANCE

Internal Control System on Fraud Detection: Nigeria Experience

Author(s): Idowu Abiola, Adedokun Taiwo Oyewole

Citation: Idowu Abiola, Adedokun Taiwo Oyewole, (2013) "Internal Control System on Fraud Detection: Nigeria Experience," Journal of Accounting and Finance, Vol. 13, Iss. 5, pp. 141 - 152

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The study focused on evaluation of the effects of internal control system on fraud detection in selected

Nigerian commercial banks. Data were analyzed using General Least Square Regression Analysis,

Correlation Analysis, Panel Data Analysis. Results were statistically significant at 5% with 95% degree

of freedom; internal control system 0.532(**) and 0.423(**). Fraud detection 0.338(**) with correlation

being significant at 5% level and 0.234(***) relationship between ICS and FD at the significant level of

0.001. Improved employee training, 0.338(**) and 0.234(**) with correlation being significant at 5% level

and 0.524(***) relationship between ET and FD at the significant level of 0.001.