The research paper fraud detection and control in payroll department. The aim of conduction this research is to investigate into the cause of alarming rate of fraud and its control in the payroll of our various ministries, identify the effect and suggest possible solution towards archiving fraud free in our organization payroll.

In other words, the aim of the study is to ascertain, explained and highlight the reason for fraud in the payroll department and the organization in general, how can it be detected checked and control.

In the investigation and analysis of the data collected. The following problem was identified. Using the incompetent staff to carry out the job required in the payroll. Absence of good internal control and internal check, employing of dishonest staff or crooks in the payroll section, non-motivation of the staff.

Furthermore, because of the ghost workers exercise done by the Enugu state government in the ministry in 1995 is one of the things that inspired my to carry out this research on how fraud can be controlled or at least reduced to the lowest based minimum. The introduction of variation control is one of the checks.

Finally to suggest solution to the problem and make recommendation for the future prospects of payroll department. The following recommendation should be based on the analysis for the questionnaire and oral interview.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE:

1.1 Introduction

1.2 Statement of the problem

1.3 Objective of study

1.4 Significance of study

1.5 Statement of the hypothesis

1.6 Scope of the study

1.7 Scope of the study

1.8 Definitions of terms

CHAPTER TWO:

2.1 Review of the related literature

2.2 Definition of fraud in the payroll department

2.3 Type of fraud in the payroll department

2.4 Causes fraud in the payroll department

2.5 Detection of fraud in the payroll department

2.6 Prevention of fraud in the payroll department

CHAPTER THREE

3.1 Research design and methodology

3.2 Source of data

3.3 Primary

3.4 Secondary data

3.5 Sample used

3.6 Method of investigation

CHAPTER FOUR

4.1 Data analysis and interpretation

4.2 Data presentation and analysis

4.3 Test of hypothesis

CHAPTER FIVE

SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION

5.1 Summary of the findings

5.2 Conclusion

5.3 Recommendation

BIBLIOGRAPHY

APPENDIX / QUESTIONNAIRE

CHAPTER ONE

INTRODUCTION

In the recent time, fraud in the ministry dominates the front page of our newspapers, radio announcement and television announcement. The fact is indisputable in the ends of the readers, listeners and observers. This fraud stories should be on the greater concern to a patriot worthy of the name. The deeper study and the increase on the annalistically approach to ghost workers has led to the overgrowing realization of fraud and control in the ministry and autonomous department and the influence on the success or other wish of government of Nigeria

According to the research made, it is the impact the fraud have on government revenue, big organization, banks, ministries etc was what led to the writing on their topic.

Further more he ghost workers exercise done by Enugu state government in the ministry and autonomous department in 1995 and the introduction of the various control that inspired to carry out to carry out this survey and investigation on how fraud can be control or at least be reduce to the lowest bar minimum.

According to the Oxford advance learner’s dictionary of the current English, the word fraud simply means criminal deception.

Perhaps, the meaning and explanation that we consider more is the definition offered in Hamlyn, Encyclopedia world dictionary.

According to the great master dictionary, the word fraud means deceit, trickery, sharp practice and breaching of confidence, by which it stand to gain some unfair or dishonest advantage over other.

In other bead on the following definition put forward above, it means that the act contributed by some one which is pursed towards gaining under and non-meritorious credit at the detriment of the right of beneficiary construct an act of fraud is never committed, unless the intension of the perpetrator was present, the time the execution of the dubious plan. Therefore any allege fraud, which