There appears to be little doubt about the fact that frauds in banks are a matter of the greatest concern to accountant, the monetary/political authorities and the generality of Nigerians today. It is so for many reasons. The methods acquire sophistication by the day. The size increases in geometric progression. The people involved hitherto are among the respectable members of the church, the mosque, and the community. Also, the results of the incidence are damaging. Frauds lead to unwarranted losses for the banks and put the management of each institution on its toes whilst expending hard earned resources and energies on fraud prevention and detection. Equally, importantly, every incidence of bank fraud literally chips off a bit of the publics confidence in the orthodox financial institution that banks are and delay or slow down the full development of banking habits in Nigerians.
In view of these, fraud is a number one enemy to all concerned with the growth and development of our financial institutions. Any effort to fight this enemy is thereby most desirable.

TABLE OF CONTENTS
Title Page                                    ii
Approval Page                                iii
Dedication                                    iv
Abstract                                    v
Acknowledgement                                vi
Table Of Content                                vii

Chapter One
1.0    Introduction                                1
1.1    Background Of Study                        1
1.2    Statement Of Problem                        1
1.3    Objectives Of Study                        2
1.4    Purpose Of Study                            2
1.5    Research Questions                        2
1.6    Significance Of Study                        3
1.7    Scope And Limitations                        4
1.8    Definition Of Terms                        4
Reference                                    5

Chapter Two
2.0    Literature Review                            6
2.1    Meaning Of Fraud                            6
2.2    Natures And Types Of Fraud                    7
2.3    Causes Of Fraud                            11
2.4    Effects Of Fraud                            14
2.5    Procedures Through Which Fraud Might Be Detected    15
2.6    Solution And Minimization Of Fraud                16

Chapter Three
3.0    Summary, Recommendation And Conclusion        20
3.1    Summary Of Findings                        20
3.2    Recommendation                            21
3.3    Conclusion                                23
Bibliography                            25