Fraud risk management and fraud reduction : evidence from the Nigerian oil and gas sector

Gespeichert in:

Autor*in:	Adebayo, Aderemi Olalere [verfasserIn] Olagunju, Adebayo [verfasserIn] Bankole, Oluwaseun Emmanuel [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Rechteinformationen:	Open Access Namensnennung 4.0 International ; CC BY 4.0

Schlagwörter:	Fraud reduction fraud response fraud risk management internal control whistle blowing

Übergeordnetes Werk:	Enthalten in: Malaysian management journal - Sintok : [Verlag nicht ermittelbar], 1992, 26(2022) vom: Juli, Seite 145-168
Übergeordnetes Werk:	volume:26 ; year:2022 ; month:07 ; pages:145-168

Links:	Link aufrufen Link aufrufen Link aufrufen

DOI / URN:	10.32890/mmj2022.26.6

Katalog-ID:	1896676650

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allfields	10.32890/mmj2022.26.6 doi 11159/654081 hdl (DE-627)1896676650 (DE-599)KXP1896676650 DE-627 ger DE-627 rda eng Adebayo, Aderemi Olalere verfasserin (DE-588)1343349125 (DE-627)1903595185 aut Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Controlled Vocabulary for Access Rights DE-206 http://purl.org/coar/access_right/c_abf2 DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206 Olagunju, Adebayo verfasserin aut Bankole, Oluwaseun Emmanuel verfasserin aut Enthalten in Malaysian management journal Sintok : [Verlag nicht ermittelbar], 1992 26(2022) vom: Juli, Seite 145-168 Online-Ressource (DE-627)818754346 (DE-600)2812129-6 (DE-576)427164990 2289-6651 nnns volume:26 year:2022 month:07 pages:145-168 https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 Verlag kostenfrei https://doi.org/10.32890/mmj2022.26.6 Resolving-System kostenfrei https://hdl.handle.net/11159/654081 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 26 2022 7 145-168 26 01 0206 4557454488 DA:oac x1z 26-07-24 2403 01 DE-LFER 4566452336 00 --%%-- --%%-- n --%%-- l01 15-08-24 2403 01 DE-LFER https://doi.org/10.32890/mmj2022.26.6 2403 01 DE-LFER https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction. 26 01 0206 DA:oac
spelling	10.32890/mmj2022.26.6 doi 11159/654081 hdl (DE-627)1896676650 (DE-599)KXP1896676650 DE-627 ger DE-627 rda eng Adebayo, Aderemi Olalere verfasserin (DE-588)1343349125 (DE-627)1903595185 aut Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Controlled Vocabulary for Access Rights DE-206 http://purl.org/coar/access_right/c_abf2 DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206 Olagunju, Adebayo verfasserin aut Bankole, Oluwaseun Emmanuel verfasserin aut Enthalten in Malaysian management journal Sintok : [Verlag nicht ermittelbar], 1992 26(2022) vom: Juli, Seite 145-168 Online-Ressource (DE-627)818754346 (DE-600)2812129-6 (DE-576)427164990 2289-6651 nnns volume:26 year:2022 month:07 pages:145-168 https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 Verlag kostenfrei https://doi.org/10.32890/mmj2022.26.6 Resolving-System kostenfrei https://hdl.handle.net/11159/654081 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 26 2022 7 145-168 26 01 0206 4557454488 DA:oac x1z 26-07-24 2403 01 DE-LFER 4566452336 00 --%%-- --%%-- n --%%-- l01 15-08-24 2403 01 DE-LFER https://doi.org/10.32890/mmj2022.26.6 2403 01 DE-LFER https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction. 26 01 0206 DA:oac
allfields_unstemmed	10.32890/mmj2022.26.6 doi 11159/654081 hdl (DE-627)1896676650 (DE-599)KXP1896676650 DE-627 ger DE-627 rda eng Adebayo, Aderemi Olalere verfasserin (DE-588)1343349125 (DE-627)1903595185 aut Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Controlled Vocabulary for Access Rights DE-206 http://purl.org/coar/access_right/c_abf2 DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206 Olagunju, Adebayo verfasserin aut Bankole, Oluwaseun Emmanuel verfasserin aut Enthalten in Malaysian management journal Sintok : [Verlag nicht ermittelbar], 1992 26(2022) vom: Juli, Seite 145-168 Online-Ressource (DE-627)818754346 (DE-600)2812129-6 (DE-576)427164990 2289-6651 nnns volume:26 year:2022 month:07 pages:145-168 https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 Verlag kostenfrei https://doi.org/10.32890/mmj2022.26.6 Resolving-System kostenfrei https://hdl.handle.net/11159/654081 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 26 2022 7 145-168 26 01 0206 4557454488 DA:oac x1z 26-07-24 2403 01 DE-LFER 4566452336 00 --%%-- --%%-- n --%%-- l01 15-08-24 2403 01 DE-LFER https://doi.org/10.32890/mmj2022.26.6 2403 01 DE-LFER https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction. 26 01 0206 DA:oac
allfieldsGer	10.32890/mmj2022.26.6 doi 11159/654081 hdl (DE-627)1896676650 (DE-599)KXP1896676650 DE-627 ger DE-627 rda eng Adebayo, Aderemi Olalere verfasserin (DE-588)1343349125 (DE-627)1903595185 aut Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Controlled Vocabulary for Access Rights DE-206 http://purl.org/coar/access_right/c_abf2 DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206 Olagunju, Adebayo verfasserin aut Bankole, Oluwaseun Emmanuel verfasserin aut Enthalten in Malaysian management journal Sintok : [Verlag nicht ermittelbar], 1992 26(2022) vom: Juli, Seite 145-168 Online-Ressource (DE-627)818754346 (DE-600)2812129-6 (DE-576)427164990 2289-6651 nnns volume:26 year:2022 month:07 pages:145-168 https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 Verlag kostenfrei https://doi.org/10.32890/mmj2022.26.6 Resolving-System kostenfrei https://hdl.handle.net/11159/654081 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 26 2022 7 145-168 26 01 0206 4557454488 DA:oac x1z 26-07-24 2403 01 DE-LFER 4566452336 00 --%%-- --%%-- n --%%-- l01 15-08-24 2403 01 DE-LFER https://doi.org/10.32890/mmj2022.26.6 2403 01 DE-LFER https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction. 26 01 0206 DA:oac
allfieldsSound	10.32890/mmj2022.26.6 doi 11159/654081 hdl (DE-627)1896676650 (DE-599)KXP1896676650 DE-627 ger DE-627 rda eng Adebayo, Aderemi Olalere verfasserin (DE-588)1343349125 (DE-627)1903595185 aut Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Controlled Vocabulary for Access Rights DE-206 http://purl.org/coar/access_right/c_abf2 DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206 Olagunju, Adebayo verfasserin aut Bankole, Oluwaseun Emmanuel verfasserin aut Enthalten in Malaysian management journal Sintok : [Verlag nicht ermittelbar], 1992 26(2022) vom: Juli, Seite 145-168 Online-Ressource (DE-627)818754346 (DE-600)2812129-6 (DE-576)427164990 2289-6651 nnns volume:26 year:2022 month:07 pages:145-168 https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 Verlag kostenfrei https://doi.org/10.32890/mmj2022.26.6 Resolving-System kostenfrei https://hdl.handle.net/11159/654081 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 26 2022 7 145-168 26 01 0206 4557454488 DA:oac x1z 26-07-24 2403 01 DE-LFER 4566452336 00 --%%-- --%%-- n --%%-- l01 15-08-24 2403 01 DE-LFER https://doi.org/10.32890/mmj2022.26.6 2403 01 DE-LFER https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction. 26 01 0206 DA:oac
language	English
source	Enthalten in Malaysian management journal 26(2022) vom: Juli, Seite 145-168 volume:26 year:2022 month:07 pages:145-168
sourceStr	Enthalten in Malaysian management journal 26(2022) vom: Juli, Seite 145-168 volume:26 year:2022 month:07 pages:145-168
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authorswithroles_txt_mv	Adebayo, Aderemi Olalere @@aut@@ Olagunju, Adebayo @@aut@@ Bankole, Oluwaseun Emmanuel @@aut@@
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author	Adebayo, Aderemi Olalere
spellingShingle	Adebayo, Aderemi Olalere misc Fraud reduction misc fraud response misc fraud risk management misc internal control misc whistle blowing Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector
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topic_title	26 00 DE-206 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole Fraud reduction (dpeaa)DE-206 fraud response (dpeaa)DE-206 fraud risk management (dpeaa)DE-206 internal control (dpeaa)DE-206 whistle blowing (dpeaa)DE-206
topic	misc Fraud reduction misc fraud response misc fraud risk management misc internal control misc whistle blowing
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title_full	Fraud risk management and fraud reduction evidence from the Nigerian oil and gas sector Aderemi Olalere Adebayo, Adebayo Olagunju & Oluwaseun Emmanuel Bankole
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title_short	Fraud risk management and fraud reduction
url	https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998 https://doi.org/10.32890/mmj2022.26.6 https://hdl.handle.net/11159/654081
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code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">15-08-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://doi.org/10.32890/mmj2022.26.6</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://e-journal.uum.edu.my/index.php/mmj/article/download/13606/3636/52998</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">00</subfield><subfield code="x">DE-206</subfield><subfield code="b">The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction.</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="a">DA:oac</subfield></datafield></record></collection>
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Fraud risk management and fraud reduction : evidence from the Nigerian oil and gas sector

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