Kasum (2009) have all acknowledge i

Kasum (2009) have all acknowledge in their separate works, the
increasing incidence of fraud and fraudulent activities in Nigeria and these studies have argued that in Nigeria,
financial fraud is gradually becoming a normal way of life. As Kasum (2009) notes, the perpetuation of financial
irregularities are becoming the specialty of both private and public sector in Nigeria as individual perpetrates
fraud and corrupt practice according to the capacity of their office