THE BANKING INDUSTRY IN NIGERIA

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THE BANKING INDUSTRY IN NIGERIA

ABSTRACT

Fraud is an  awful phenomenon, which like a vein has invaded Nigeria banking industries and the society in general, and puts any organization that it comes into in a distress point or in a state  of liquidation.

        This study highlights the nature and various types of fraud in banks, effects of ban fraud and  control measures adopted by management to check fraud incidents.

        Frauds in the banking system should as much as possible be minimized as it kills the bank and destroys the economy of a nation.

Finally, the research work adduced that  continuous vigilance should be the watch work if fraudulent practices are to be reduced and possibly eliminated in banking industry.

 

 

 

 

TABLE OF CONTENT

Title Page                                                                         ii

Approval Page                                                                  iii

Dedication                                                                                iv

Acknowledgement                                                             v

Preface                                                                             vi

Abstract                                                                           vii

Table of Content                                                               viii

Proposal                                                                           x

CHAPTER ONE

Introduction                                                                      1

1.1   Background of the study                                            1

1.2   Statement of the problem                                           4

1.3   Purpose/objective of the Study                                   7

1.4   Significance of the study                                            8

1.5   Limitations of the study                                             9

        CHAPTER TWO

2.1   Review of related literature                                        11

2.2   Concept of Fraud                                                      13

2.3   Types of Fraud                                                         15

2.4   Impacts of frauds in the Nigeria banking industry.      23

2.5   Extent of Bank Frauds                                               28

        Reference                                                                  30

CHAPTER THREE

Research design and methodology                                      31

3.1       Sources of data (Secondary Sources Only)                  31

3.2       Location of data                                                                31

3.3       Methods of data collection (Literature work only).      32

CHAPTER FOUR

Findings                                                                           33

CHAPTER FIVE

Recommendation and Conclusion.                                      35

5.1   Recommendation                                                       35

5.2   Conclusion                                                                36

        Bibliography                                                             38

 

PROPOSAL

 IMPACT OF FRAUDS IN THE BANKING INDUSTRY IN NIGERIA

        Frauds in the “banking” industry in Nigeria and in society  in general, this study is going  to highlights the nature and various  types of fraud, causes of bank fraud, extent of fraud in banks, effects of bank fraud, detection, presentation and control measures to be adopt by management to check fraud incidents.

        The purpose of this research work is to find out whether there is  significance level  of fraud in Nigerian banks, to know  whether  Nigerians practice aid or abate fraud and  to consider the adequacy of the  internal control system in detecting and preventing fraud in the  bank.

        Hypothesis will be formulated and tested with chi-square and inference drawn thereform.  The method to be used in collecting of data will  includes a well-structured  and easy to follow questionnaire.  The collection of primary data will be through the medium of respondents.  The findings will reveal the compensation of banking services and the  maintenance of effective internal  control mechanism and it will help to reduce the incidence of fraudulent activities in the bank.  In the same  vein, the recommendation of adequate internal    control system should be maintained, effective fraud management, strict adherence of administrative management policies should be ensured to check and possibly fraud incidence in the bank.

        The detection and prevention of frauds should be elaborative effect between banks, their customers, the public, and the  government.  Frauds in the banking system should as much as possible, be minimized as it kills the bank and destroys the economy of a nation.

 

 

CHAPTER ONE

INTRODUCTION

1.1       BACKGROUND OF THE STUDY

With an award match to becoming an industrialized nation, Nigeria is witnessing true emergence of human resources as professional, which made possible  the establishment of service industries and other business organizations.  This belief was rather so strong  that the urge to provide financial services can no longer be overlooked.  to accelerate economic growth and economic development both government and some organized private groups were issued licenses to operate banks, in addition to a few banks that were already into business to operate systematic financial services.

these banks employed young men and women, but  like every aspect of human endeavour have their challenges facing the banking industry and indeed all industries is the incidence of fraud.  Bakere (2002.1) observed that the incidence of frauds in the Banking Industry has in the recent.  Past posed a very serious threat to the very existence of financial institutions and is a matter of serious concern to the regulatory authorities and the  Banking public.

Despite the stringent measures put in place by monetary authorities and internal control measures to check the activies of fraudsters, frauds in  the banks to be on the increase.  Edozie as observed by Adebayo (2001:5) stated that available statistics reveal that thirdly-one banks reported that they experienced frauds and forgery cases for the  period (January –March 2002).

Banks are institutions known to operate on the centre –pin of public confidence.  today that concept  no longer holds as bankers themselves either initiate frauds or partakes deeply in fraudulent activities against their banks (employers).

According to Nigerian Dposit Insurance /corporation (NDIC) Annual Reports (1999:9), most of those banks were run around by a few greedy directors and officials who perpetrated frauds and all kinds of unethical practices against their institutions.  This is an aberration that continues to erode public confidence in banks.

this scenario has singularly contributed to the liquidation of many banks.  Agbata (1998:13) observed that one cannot avoid considering the fact that the distress in the  banking industry  was occasioned by fraud.

Now that cases of fraud have been established in the  banks, the need therefore arise to find out problems associated with fraud, It’s impact on the macro-economy and how these problems are being tackled, hence the need for this study.

 

 

 

1.2       STATEMENT OF RESEARCH PROBLEMS

Generally speaking, movements in the economy of any nation result from the inter-play of money and  other economic variables.  In Nigeria, the impacts of money and other banking  have been the dominant factors determining macro-economic performance.  Despite this unique position of banks between other sectors of the economy, banks (especially commercial banks) are faced with a good number of economic crises.  Notably among the cases is fraud.

        As a result there has been a lot of criticisms from the investing public about the non-commitment and dedication to duty by Nigerian bankers.  This stems from the fact that distress in the banking industry originated fraud, which was occasioned by bankers.

        Directors and management of banks are also criticized of their inability to direct and control men and materials effectively.  Poor accounting or reconciliation procedures may give an employee the opportunity to spot a weakness and devise a plan  to take advantage of it.  This is due to the weakness of internal controls in a bank.  Understanding what motivates these individuals and how they are able to

 


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