The reformation of the banking industries by the Central Bank of Nigeria requiring banks' to consolidate their capital base to N25 billion (about $166.7 million) became an optional concern to various managers in the banking industry. It thus became a necessity on the corporate managers of banks to decide on the different alternatives available to them by considering different criteria in order to strategically consolidate. This paper employed Analytic Hierarchy Process (AHP) as an evaluative tool for strategic reconsolidation of capital base by banks, using the recent experience of six merger/acquisition banks. The aim of the study specifically was to evaluate whether decisions taken by the various groups of banks in meeting the $166.7 million capitalization level could be proved right scientifically. The results confirmed that decisions taken by most of the groups of banks conformed to our scientific result with the exception of only one bank confirming the appropriateness of the AHP approach in such decision-making scenario.

Globally, organizations have various challenges of fraudulent activities and exposure to fraud risk irrespective of size, location or sector. Fraud is not a new phenomenon, it occurred from centuries with numerous high profile cases, and these are perceived to have adversely affected company’s profitability, corporate governance, dividend, and business growth, this calls for study on how Internal Audit Values (IAV) can influence timely Fraud Detection (FD). Many researches have been conducted on fraud and FD, but not many considered the influence of IAV in their study. This study considered the probable influence of IAV on FD in Nigerian Manufacturing Industries (NMI). Survey research design was adopted with population study of 19,443 workers in ten selected industries in Nigeria manufacturing sector. 392 sample size was determined and questionnaire administered, this gives 86% response rate. Descriptive and inferential statistics were used to analyze data at 5% level of significance. The study revealed that IAV positively influenced FD (Adj.R2=0.857,F(3, 337)=667.489, p=0.000). The study concluded that IAV influenced and has significant impact on FD in NMI. The study further recommends that independence of internal audit unit and quality of audit team should be guaranteed. Opportunity that enhances capability should be flagged and promptly investigated, internal control mechanism should be re-enforced to mitigate fraud while technological monitoring devices should be adopted.

Internally Generated Revenue (IGR) constitute a small fraction of total revenue in most Local Government (LG), this has been a major factor to persistent insufficient funds experienced in LG. Constant paltry revenue in LG has led to inefficient service delivery and also perceived to have adversely affected LG performance and budget implementation. Therefore, there is need to diversify the IGR base of LG, this calls for study on how to boost IGR in LG with focus on Signage and Advertisement Revenue (SAR). Studies have been conducted on IGR, but not many studied the effect of SAR on IGR. Therefore, this study examined the probable effect of SAR on IGR of LG in Lagos State, Nigeria. The study employed exploratory research design. Secondary data were extracted from Auditor’s General Report 2015-2021, these were analysed with descriptive and inferential statistics at 5% level of significance. The study revealed that SAR positively have effect on total IGR (Adj.R2=0.713431, F(1,7)=347.0494, p=0.000). The study concluded that SAR has significant effect on IGR of local government and that SAR contribute maximally to total IGR of LG. The study further recommends that mechanism for enhancing IGR in LG should be entrenched while revenue automation is critical for efficient signage and advertisement revenue generation. LG should also ensure that IGR are invested on provision of goods and services that would enhanced citizens’ trust and payer revenue compliance. In addition, policies should be put in place to make IGR a priority for stimulating LG growth and development.