Publisher: Centre For Social Science Research, Enugu

Internal Control and Fraud Prevention In Nigerian Business Organizations: A Survey of Some Selected Companies In Warri Metropolis

Ozigbo, S.a
KEYWORDS: Internal control, fraud prevention, organizations, companies

ABSTRACT:

The aim of this study was to examine internal control and fraud prevention in Nigerian business organizations. A survey was undertaken in some selected firms in Warri metropolis. It was discovered that internal control has a significant relationship with fraud prevention. We therefore concluded that internal control was a necessary safeguard which assures absentee owners of business that their fund is being utilized efficiently. It was recommended among others that proper accounting record should be kept at all times and authorization and approval limits of jobs and funds should be setup and communicated to all concerned interest groups



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