References
Adetiloye, K. A., Olokoyo, F. O., & Taiwo, J. N. (2016). Fraud prevention and internal control in the Nigerian banking system. International Journal of Economics and Financial Issues, 6(3), 1172-1179. Adeniyi, A. (2016). Analysis of fraud in banks: Evidence from Nigeria. International Journal of Innovative Finance and Economics Research, 4(2), 16-25. Adeniji, A. S.(2004) The International Community, Corruption and Challenges of Whistleblowing in Nigeria. Albrecht, D. G., Farrar, S. B., & Hamilton, D. B. (1984). Spatial contrast adaptation characteristics of neurones recorded in the cat's visual cortex. The Journal of physiology, 347(1), 713-739. Agu, O., & Umunna, G. (2002). Impact of external debt on economic growth in Nigeria: An ARDL bound testing approach. Journal of Economics and Sustainable Development, 7(10), 16-26. Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting review, 443-465. Chakrabarty, K. C. (2013, July). Fraud in the banking sector–causes, concerns and cures. In National Conference on Financial Fraud organised by ASSOCHAM, New Delhi (Vol. 26). Dickins, D., & Fay, R. G. (2017). COSO 2013: Aligning internal controls and principles. Issues in Accounting Education, 32(3), 117-127. Germann, S., & Manasseh, S. (2017). Internal controls in small and medium size enterprises: A study of matamata. AMR, 51. Krambia?Kapardis, M. (2002). A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance, 10(3), 266-278. Nwankwo, O. (2013). Implications of fraud on commercial banks performance in Nigeria. International Journal of Business and Management, 8(15), 144. Mugenda, N. G., Momanyi, G., & Naibei, K. I. (2012). Implications of risk management practices on financial performance of sugar manufacturing firms in Kenya. AFRREV IJAH: An International Journal of Arts and Humanities, 1(1), 14-29. Oguda, S. O. (2015). Influence of lean six sigma methodology on performance of service organizations in Kenya: a case of the kenya institute of management (Doctoral dissertation, University of Nairobi). Omonyemen, I. S., Josiah, M., & Godwin, O. O. (2017). Internal control as the basis for prevention, detection and eradication of frauds in banks in Nigeria. International Journal of Economics, Commerce and Management, 5(9), 61-88. Patrick, H. A., & Sebastian, S. (2012). Human resources management practices’ influence on faculty commitment in higher educational institutions. Asian Journal of Management Research, 3(1), 125-138. Rae, K., & Subramaniam, N. (2008). Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal, 23(2), 104-124. Sommer, G. B. (2014). Strategies for German Investors to Reduce Corruption and Occupational Fraud in El Salvadorian FDIs. University of Surrey (United Kingdom). Saleh, M. (2016). Department of Accounting College of Business and Management Studies, Konduga, Borno State, Nigeria. m. saleh2004@ yahoo. com. International Journal of Business and Management, 12(2).
