INTERNAL CONTROLS AND FRAUD MANAGEMENT IN COMMUNITY BANKS (A CASE STUDY OF COAL CAMP MICRO FINANCE BANK LTD ENUGU)

ABSTRACT
This study investigate the establishment and effectiveness of internal control procedures in the Nigerian banking sector with the specific problems of Coal camp Micro-finance highlighted. Six research questions were used to collect data from a sample of eight staff of the bank. In view of the small number of staff of the bank, questionnaires were administered on Twenty-five bank experts and forty-one members of the general public in order to have responses free from bias. Tables and percentages were used to analyse data. The findings show that most frauds in banks were committed by this staff and or management staff of the banks while others were by some fraudster. The findings were discussed. Based on this the researcher is of the opinion that adequate internal control measures in  banks can help towards checking frauds in the banking sector. Also, suggestions were for further research.


THE PRELIMINARY SECTION                     PAGES

The cover page                                        i
The title page                                        ii
The Approval page                                    iii
Dedication                                        v
Acknowledgement                                    vi
Table of Content                                    vii
List of Tables                                        viii
Abstract                                             x

CHAPTER ONE:    INTRODUCTION
Background of the study                                 1
Statement of problem                                4
Purpose question                                     5
Research of the study                                 6
The scope of the study                                7
The significant of the study                             7
Definition of terms                                     8

CHAPTER TWO: REVIEW OF LITERATURE                 10
2.2    Summary of Literature Review                        24

CHAPTER THREE: RESEARCH METHODOLOGY
3.1    The design of the study                             25
3.2    Area of study                                     25
3.3    The population of  study                            25
3.4    Sample and sampling technique                    26
3.5    Instrument of data collection                         28
3.6    Validation of instrument                             29
3.7    Reliability of instrument                             29
3.8    Method for data collection                         29
3.9    Method of data analysis                            30

CHAPTER FOUR
4.1    Data presentation and analysis                     32

CHAPTER FIVE
5.1    Discussion of findings                             41
5.2    Conclusion of the study                            43
5.3    Recommendation                                 44
5.4    Implication of the findings                         45
5.5    Suggestion for the further studies                     46
5.6    Limitation to the study                            46

References
Appendices
Questionnaire