Ayotomiwa Isaac ADEWUYI2024-05-172024-05-172022-12Kate TurabianM.Schttps://repository.lcu.edu.ng/handle/123456789/126The banking industry is becoming more and more susceptible to fraud over the years due to ineffective internal control measures been put in place. As banking industries move on with wide range of activities, fraud can therefore occur from both internal and external sources which have negative effect on the organization forensic accounting techniques, internal control system on fraud prevention in selected deposit money banks in Ibadan North LGA, Oyo State, Nigeria. The research design used was the descriptive survey. The population of the study consisted of 5 deposit banks, total of 20 staff members which was accomplished by purposive sampling procedures with each bank having four key staff members (a head of operations, a fund transfer officer, resident internal control officials, and cash officials). Primary data were collected using the questionnaire instrument. Multiple regression was used with the aid of Statistical Package for Social Sciences (SPSS) version 23.0 to test the hypothesis.The regression analysis revealed that the p-value (0.00)for the independent variable is significant at the 0.05 level of significance; the R2 of 0.568 has moderate explanatory power for the variation in the dependent variable (Fraud Prevention) and it is moderately fit of the regression, the calculated F regression analysis of 5.998 is significantly is significant atp=0.00.Therefore, Ho1 was rejected. The findings revealed that many of the respondents are aware and had a good knowledge of forensic accounting and there exist a relationship between forensic accounting techniques, internal control system and Fraud Prevention in selected deposit money banks in Nigeria. The study therefore, recommends that staffs, ranging from head of operations, fund transfer officer, resident internal control officials, and cash officials, should attend conferences and seminars within and outside the country on the applicability of forensic accounting skills and techniques to prevent fraud and detect whenever it is perpetrated. Keyword: Forensic accounting, fraud prevention, fraud detection, Internal control, Accounting Word Count: 300enThesis