Benjamin Uyagu David

Cyber Fraud and Financial Statement Integrity in Nigerian Deposit Money Banks: The Moderating Role of Internal Audit Effectiveness

Nkwonta Ifeoma Nnenna, Musa Adeiza Farouk & Benjamin Uyagu David · Asian Journal of Economics, Business and Accounting · 2026

The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affec...