The International Institute for Science, Technology and Education (IISTE)
Abstract
The paper evaluates internal control procedures as a weapon for fraud detection, deterrence and prevention in an emerging democracy after decades of Military incursion in governance. Using a sample consisting of about fifty per cent of the population of the study, selected through random sampling techniques, new light has been shed on how internal control procedures can assisit in fraud detection, deterrence and prevention in Nigeria.Specifically it was found that the degree of internal control in ministries and departments leaves much to be desired. There were clear cases of failure of the system of internal check and absence of actual segregation of duties. To surmount these outstanding handicaps, it has been recommended, among other things, that ministries and extra-ministerial department should improve on fraud management and internal control system to make it very active in operation in order to ensure improved accountability, transparency, and probity in the civil service.Keywords: Fraud, Internal control, Internal Check, civil service, government
