Abstract: This study examined the effect of trend analysis and internal control systems in prevention of financial fraud in the Oyo State local government council. The descriptive research methodology was adopted to gather opinions from Local Government staff. The population of the study includedall the Local Government in Oyo State. The study made use ofstructured questionnaire and key informant interviews was conducted in all the Local Government in Oyo State. The descriptive as well as inferential methods were used to analyseresponses. The findings showed that there is a positive relationship between trend analysis and financial reporting quality as well as a positive perception of the effectiveness of the internal control system in preventing financial fraud within the local government council.Based on the above findings, this study concluded that it is important for local government authorities to embrace forensic auditing techniques and strategies as part of their efforts for good internal control system and to combat financial fraud and promote transparent financial management practices. The study therefore recommended thatthe council should prioritize the adoption of trend analysis techniques as part of their internal control practices and also the local government council should actively seek opportunities for collaboration and information sharing with other relevant stakeholders, such as government agencies, professional bodies, and academic institutions.

Keywords: Financial Fraud, Internal Control Systems, Local Government Council, Oyo State, Trend Analysis Word Count: 216