Title: Influence Of Internal Control Mechanisms On Fraud Prevention In Universities In Bayelsa State, Nigeria
Authors: Philemon Seidougha Makpa Watchman & Prof. Paul Binaebi Igbongidi
Volume: 10
Issue: 7
Pages: 425-431
Publication Date: 2026/07/28
Abstract:
The paper explored how internal control mechanisms impacts fraud prevention in universities in Bayelsa State, Nigeria. An analytic descriptive survey design was adopted. The targeted population consisted of all 87 400 and 300 levels Business Education students in Niger Delta University, Bayelsa State. The census method was applied because of size of the population. An instrument titled "Influence of Internal Control Mechanisms on Fraud Prevention in Universities Questionnaire"; was used to gather data, and it contained 15 item statements rated on a 4-point scale. Descriptive statistical was applied to answer the research questions, and hypotheses were tested using t-test. The paper revealed that regular internal audits influences fraud prevention in universities in Bayelsa State. So, the study concluded and recommended that Regular internal audits significantly strengthen fraud prevention by enhancing early detection, compliance, and accountability mechanisms within universities. As such, universities should institutionalise periodic and risk-based internal audit reviews to strengthen early fraud detection and reinforce accountability, as consistent internal scrutiny enhances control effectiveness and reduces exposure to financial misconduct.