The Pinnacle of Fraud in Nigerian Banking Industry

Fraud have been known to play a major role in banks distress and eventual failure in the Nigerian banking sector. In 2004 N8 309.83billion representing an increase of over 350% from 1994. This not being askancedefeat the trust and reliance of bank users(customer) towards the banks. This work is a compilation of already published works on this area and it seeks to create a means of exclusive knowledge and hint on the fraudulent practices in Banking industry.