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Olusola Michael Akinmoyewa

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Open access Jul 2026

Effect of Internal Control Systems on Fraud Prevention in Nigerian Deposit Money Banks

This study investigates the effect of internal control systems, conceptualised through the five components of the COSO Integrated Framework—control environment, risk assessment, control activities, information and communication, and monitoring activities—on fraud prevention in listed Nigerian deposit money banks. Secon...

Rapheal Olufemi Ajayi, M. Okafor, Olusola Michael Akinmoyewa et al. · 0 citations

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