BACKGROUND OF THE STUDY:-

With an award match to becoming an industrialized Nation, Nigeria is witnessing as professional, which made the possible establishment of service industries and other business organisation.  This belief was rather so strong that the urge to provide financial services can no longer be overlooked.  To accelerate economic growth and economic development both government and some organised private were issued licenses to operate banks.  In addition to a few banks were already into business to operate systematic financial service.

Those banks employed young men and women, but like every aspects of human enadavour have their challenges one of the major challenges facing the banking industries and indeed is the incidence of fraud lackery (2001) observed that the incidence of fraud in the banking industry has in the recent past posed a very serious threat to the very existence of financial  institution and is a matter of serious concern tot he regulatory authorize and internal control measures to check the activities of fraudters fraud in the banks to be in incrase.  Edozie as observed by Adebayo (200215) stated that available statistics reveals that thirsty one banks reported that they experienced fraud and forgery cases for the period of (Tannary-March 2002).

Banks are institution known to operate on the center pin of public confidence.  Today that concept no longer holds as bankers themselves either initiate frauds our partake deeply to fraudulent activities against their banks (employs).