Adetiloye, K. A., F. O. Olokoyo, and J. N. Taiwo. “Fraud Prevention and Internal Control in the Nigerian Banking System”. International Journal of Economics and Financial Issues, vol. 6, no. 3, July 2016, pp. 1172-9, https://www.econjournals.com/index.php/ijefi/article/view/2035.