This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking … industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure …, opportunity, rationalization and capability) contribute to fraud risk and to appraise the role of corporate governance in the …

This paper talks about letter of undertaking and banking fraud with reference to PNB Nirav Modi scam. This paper …, which contributed to such a great attack, in the Nirav Modi-Mehil Choksi case. This article also deals with bank fraud in … relation to PNB Nirav Modi scams. Bank fraud is the use of possibly illegal ways to collect cash and property or by acting …

cannot be 100% secure against unknown threats, a certain level of preparedness can go a long way in countering fraud risk …. Internal audit professionals should play an integral role in their organization's fraud-fighting efforts. Some of other … promising steps to control frauds are: educate customers about fraud prevention, make application of laws more stringent …