Internal Controls And Fraud Management In Community Banks (a Case Study Of Coal Camp Micro Finance Bank Ltd Enugu)

ABSTRACTThis 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 thi…