YUNUS AbdulrasheedBolajiDAUDA AbdulrafiuOPEFOLU Francis OlatunjiALKADRIYAR Sherifdeen2026-04-192026-04-1920242504-8856https://uilspace.unilorin.edu.ng/handle/123456789/17438Contributed to the journal of accountingThis paper investigates the effect internal audit and Employee Fraud in manufacturing companies in Ilorin Metropolis. ‘Simple random sampling technique’ of the probability sampling method was used in selecting the manufacturing companies. Primary data was used in the course of this study. The data was generated using a well-structured Likert’s scale questionnaire. In specific terms, the study assess the effectiveness of internal control system in manufacturing companies in Ilorin Metropolis, examine the effect of internal audit on employee fraud in manufacturing companies in Ilorin Metropolis, examine the effect of management override of control on fraud prevention in manufacturing companies in Ilorin Metropolis and examine the effect of human resource policies on fraud prevention in manufacturing companies in Ilorin Metropolis. Findings from the study show that human resource policies have a positive effect on fraud prevention in manufacturing companies in Ilorin Metropolis. The overall significance of the 5% alpha level which led to the conclusion that internal audit has positive relationship with employee fraud in manufacturing companies in Ilorin metropolis.enInternal AuditEmployees FraudManufacturing CompaniesArticle