Cyber Fraud and Financial Statement Integrity in Nigerian Deposit Money Banks: The Moderating Role of Internal Audit Effectiveness

The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affects financial statement integrity, acting as a critical moderating factor. This study examined the effect of cyber fraud on the integrity of financial statements in Nigerian deposit money banks, with internal audit effect