HAMSATU MUSA
Affiliation: Department of Banking and Finance
Ramat Polytechnic, Maiduguri. Borno State.
hamsatumusa200@gmail.com
Abstract
Fraud has remained one of the most pervasive challenges in Nigeria’s financial institutions, particularly within the microfinance sub-sector. Administrative control measures, when effectively designed and implemented, serve as a fundamental line of defense against financial irregularities. This study investigates the effect of administrative controls on fraud detection and prevention in the University of Maiduguri Microfinance Bank (UMMFB), Maiduguri. The research employed a descriptive survey design, collecting data through structured questionnaires administered to 50 staff across various departments. Findings revealed that administrative controls, such as segregation of duties, internal audit checks, authorization procedures, and staff supervision, have a significant positive effect on both fraud detection and prevention. However, weaknesses such as poor compliance culture, inadequate staff training, and limited technology integration undermine their effectiveness. The study concludes that strengthening administrative controls is crucial for sustainable fraud prevention and recommends institutional reforms, periodic audits, and staff capacity developments
Keywords: Administrative controls, fraud detection, fraud prevention, internal control, microfinance bank, Maiduguri
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