Internal Control System Effectiveness and Procurement Fraud Prevention in the Public Health Sector: Evidence from Nigeria

This paper examines internal control system effectiveness and procurement fraud prevention in the public health sector: Evidence from Nigeria. For the purpose of this study, survey research design method was adopted. As far as data was concern, primary source of data was adopted through the issuance of a well-structured 5-point Likert scale Questionnaire. A total of Four (4) Hypotheses were tested. Data were analyzed using multiple regression analysis and also underwent the processes of Editing and Tabulation. The result indicated that control environment, risk assessment, Control activities, information and Communication have positive significant effectiveness on procurement fraud prevention in the public health sector It was recommended that organizations must systematically identify the risk factors inherent in the procurement process and conduct an adequate risk assessment in a bid to prevent procurement fraud incidence.