Abstract:
selected state governments in Southwestern Nigeria. A descriptive research design was adopted. Primary data were used for the study. The population of the study comprises all staff of the office of the Accountant General and Auditor General of Oyo, Ondo and Lagos States. Four hundred and fifty respondents were purposively sampled from 150 accounting officers, auditors and directors in each state and 414 copies of the questionnaire were returned and analyzed. Data were analyzed using an ordinal logit regression method. The result revealed that Control Activities, Information and Communication, Monitoring, and Risk Management Practices significantly influenced fraud prevention among the selected state governments in southwestern Nigeria. The study concluded that internal control systems and risk management practices enhanced fraud prevention among selected state governments in Southwestern Nigeria. The study recommended that measures and policies preventing fraud risks, such as control activities, information and communication and monitoring mechanisms, should be addressed effectively and efficiently. Risk management programs
should be practised for better performance in government sectors.
