The myriad of problems facing the Nigerian financial institution today include, self-control influence, complex banking structure and weak internal control system. These have resulted into financial distress and liquidation of some banks. This has resulted in loss of confidence by customers since they have not been able to curb the ugly event called poor management of depositor's funds and internal structure (Onuba, 2017). According to Uwaleke (2017) the Nigeria justice system is very slow and, therefore, fails to act as a deterrent to weak internal structure among banks in Nigeria. Equally are lapses in internal control and structure systems of Nigeria banks, which are circumvented by fraudulent staff sometimes with the connivance of auditors. The importance of organisational structure in bank performance has been the subject of debate among managers, researchers, and policymakers in the last two decades due to among other factors, the rise in decline in bank overall performance, poor bank service delivery, bank staff communication gap, fraudulent financial reporting, and bank collapses. Several studies including Aleksić and Jelavić (2017), Latifi and Shooshtarian (2014), Ogbo, Nwankwere, Orga, and Igwe (2015), Sammoudi (2016) among others have conducted study on the relationship between organisational structure and organisational performance in different sectors without considering the link between organisational structure dimensions (centralization, bureaucratic structure, divisional structure, number of layers of hierarchy and formalization) and bank performance. Furthermore, most of these past studies on the influence of organisational structure on