Frauds and Forgery in Nigerian Banking Industry 1970 - 1998

Author(s): Alhaji Umar Lawal Aliyu

Publication #: IJIRCT1801004

Date of Publication: 28.06.2018

Country: Nigeria

Pages: 15-22

Published In: Volume 4 Issue 1 June-2018

Abstract

Fraud takes place when a person deliberately practices deception in order to gain something unlawfully or unfairly. While fraud is most commonly committed to obtain benefits of value, it sometimes occurs solely for deceiving another person or entity. Forgery is the process of making, adapting, or imitating objects, statistics, or documents with the intent to deceive for the sake of altering the public perception, or to earn profit by selling the forged item. This paper focused on the causes, types, detection and prevention of frauds and forgeries in the Nigerian banking industry. The paper also reviews the various forms of fraudulent practice, their impact and inducement for various reforms in banking industry. The thesis recommends that banks should install effective internal control system, enforce strict adherence and that there is the need for members of the public to shun the habit of cultivating corrupt practice as part of our lives.

Keywords: Frauds, forgery, Banking Industry

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