Aug 2026· Journal of Accounting and Financial Management· pp. 103· 0 citations
Abstract
This study focused on the role of internal control on the prevention of fraud in the banking industry.
It sought to assess the significance of internal control and to suggest measures that could reduce
fraud in United Bank for Africa Plc. Conceptual review was conducted through systematic
literature search using textbooks, peer reviewed journals, and official publications. Also, it was
revealed that management control helps in the preventing of fraud in the banking industry.
Furthermore, arithmetical control was found to be a useful measure in the prevention of fraud in
the banking industry. Based on the findings, it was recommended that management should ensure
that personnel activities within and around the banking environment should be properly
scrutinized in order to avoid the emergence of fraud. Also, it was recommended that there should
be routine review of transitions by management in order to ensure that they are authorized and
processed according to lay down procedures.
This study aims to analyze the role of recruitment and selection in preventing fraud in the industrial sector, specifically examining how these processes contribute to effectiveness as well as early prevention of the possibility of committing fraud. This study uses a quantitative approach with a survey design involving...
Arifia Yasmin, Hesti Widianti, Dewi Kartika· ICOBIS· 0 citations
This study examined the moderating role of internal control systems on the effect of fraud
incidence on the performance of Nigerian banks. Specifically, the study assessed the effects of
asset misappropriation and financial statement fraud on the operating efficiency of banks, as
well as how internal control systems...
T. Ofor· INTERNATIONAL JOURNAL OF SOC...· 0 citations
This research aims to measure the impact of International Public Sector Accounting Standards (IPSAS) on reducing financial fraud within Iraqi government units. Iraqi government units constitute the research population due to their importance in managing public funds. The research sample consisted of accountants and aud...
Ayat Dhiaa Murad Taher, Mohammed Jabbar Fashakh· Iraqi Journal for Administra...· 0 citations
Fraud in financial management is one of the risks that frequently arises in manufacturing companies and can undermine the integrity of financial statements and stakeholder trust. This study aims to analyze the effect of internal control on fraud prevention and to examine the role of business ethics as a mediating varia...
This study analyzes the effect of internal control comprising Risk Assessment (X1), Control Environment (X2), and Control Activities (X3) on Fraud Prevention in financial management among IDX listed mining companies from 2021 to 2023. Using secondary data from 111 observations across 37 companies and Random Effect Mode...
R. Damayanti, Suryanti Mamat, Jovan Febriantoko· Jurnal Manajemen Motivasi· 0 citations
In this study, an examines of the effect of internal control on fraud prevention in the Ministries,
Departments, and Agencies (MDAs) of the North Central zone is conducted. In this work, the
COSO internal control model, control activities, risk assessment, control environment,
monitoring, and communication /informat...
Sadiq Olayemi Sherifat· Journal of Accounting and Fi...· 0 citations
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