UNRAVELING THE IMPACT: A CONCEPTUAL FRAMEWORK FOR THE EFFECT OF FRAUD RISK MANAGEMENT, RISK CULTURE, AND PERFORMANCE IN THE BANKING SECTOR

Umaru Yusuf; Arpah Abu Bashir

Authors

Umaru Yusuf Department of Finance & Banking (Sefb), School of Economics, University Utara Malaysia
Arpah Abu Bashir Department of Economics, Al-Hikmah University, Ilorin, Nigeria

Keywords:

Fraud risk management, risk culture, performance

Abstract

The banking sector operates in a complex and dynamic environment where fraud risk poses significant challenges. This conceptual framework study aims to explore the effect of fraud risk management and risk culture on the performance of banks. Understanding the relationship between these factors can provide valuable insights for developing effective strategies to mitigate fraud risk and enhance overall performance in the banking sector. This article presents a comprehensive conceptual framework that integrates fraud risk management, risk culture, and performance dimensions, offering a theoretical basis for future empirical research and practical applications.

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