FRAUD CONTROL MEASURES AND PREVENTION OF PAYROLL FRAUD IN PUBLIC SECTOR PARASTATALS IN NIGERIA.
Abstract
Payroll fraud is one type of fraud perpetrated in corporate organizations that needs to be addressed. The study therefore aimed to determine the effect of fraud control measures on payroll fraud. The cross-sectional survey research design was adopted for this study on the population of public sector parastatal. Using a convenience sampling technique, the study selected 140 employees [Directors of Finance (DFA), Accountants, Auditors, and payroll officers] as the sample size. The four likert-scale questionnaires were used as the instrument for data collection. Data collected were then analyzed using Pearson Correlation. The outcome of the analyses showed that both audit and internal control systems have a positive significant influence on the prevention of ghost workers fraud in government parastatal, with both results showing 0.000 significant value. The influence both have on the prevention of ghost workers fraud is solid with a correlation of 0.874 and 0.955, respectively. The study recommends that regular scheduled and surprised audits should be conducted; internal controls should be strengthened as a matter of urgency; and training and capacity building of personnel managing auditing, payrolls, and internal control systems should be regular and updated on best practices and emerging fraud schemes. The study has established a significant and positive influence of fraud control measures on the prevention of payroll fraud in public sector parastatal in Nigeria
Keywords:
Fraud, control measures, audit, internal control, ghost worker, public sector ParastatalsDownloads
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Copyright (c) 2025 Edori D S, Iwene, Samuel Ojo
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