Abstract:
This study will tend to investigate internal control effects on detection and prevention on fraud in
commercial bank in Embu County.The study will sought to investigate the effect of internal controls on
fraud detection and prevention among commercial banks in Embu County, Kenya. The main problem will
be that there has been increased level of fraud and misappropriation of funds in Kenyan commercial
banks caused by poor internal control measures. The fact that Kenya has the highest incidences of fraud
in the world, based on a global ranking of78 Countries surveyed andalso the findings that commercial
banks in Kenya are more susceptible to fraud than commercial banks in her neighbouring countries in
Eastern Africa formulated the basis of the research problem. The study adopted an explanatory research
design. The population of the study was all the commercial banks operating in Embu county in the study
period. The study will conduct a census on all the commercial banks .The study will use primary and
secondary data . An ordinary linear regression model will be used. The regressions will be conducted
using statistical package for socialsciences (SPSS).
