Fraud remains a persistent challenge for banks, as the rapid growth of digital banking creates opportunities for increasingly sophisticated fraudulent activity. Strengthening fraud detection and prevention therefore requires attention not only to technology but also to awareness, internal controls, organisational conditions and regulatory compliance. This study examines how four factors, namely fraud awareness; internal controls, reporting and investigation procedures; organisational and technological limitations; and regulatory compliance, are associated with fraud detection and prevention effectiveness in the banking sector of the United Arab Emirates (UAE). A quantitative cross-sectional survey design was adopted, and primary data were collected through a structured five-point Likert-scale questionnaire from 335 bank customers, banking professionals and respondents representing both perspectives. The data were analysed in IBM SPSS Statistics using descriptive statistics, Cronbach's alpha, Pearson correlation and multiple linear regression. All four predictor constructs showed acceptable reliability, and the regression model was statistically significant, explaining 34.9 percent of the variance in effectiveness. Internal controls, reporting and investigation procedures were the strongest predictor, followed by fraud awareness. Organisational and technological limitations were also significant, but positive rather than negative as hypothesised. Regulatory compliance was positively correlated with effectiveness but did not make a significant independent contribution once the other predictors were controlled. The findings indicate that effective fraud management in UAE banks depends on a coordinated combination of awareness, structured internal processes, technological support and regulatory compliance, and they offer practical guidance for banks and regulators.

banking fraud,fraud detection and prevention,fraud awareness,internal controls,regulatory compliance,United Arab Emirates