There were so many difficulties which this research work was confronted with bank officials were so reluctant to give out helpful information of this problem and there was also the cost of research and limited time for acquisition analysis and prop or interpretation of data effort was mode bys the researcher to personally visit places where the above secondary data were located. In the absence for the need for primary data question pairs administration was deeined unqualified there fore every material used in the research writing were completely work done by other people personal effort was only employed in tracing out relevant information needed for the project.
After due analysis of the available secondary data the researcher discovered the statistical data of member of staff involved in frauds and forgeries, retunes of commercial and merchant bank in frauds and forgeries and so on.
Experience has shown that even in the most regulated home accident can still happen. Bank staff should be properly screened before being employed and adequate bank education should be organized for the banks questioners.