4 and 5. The accused person is accordingly discharged and acquitted on the above counts boarding on theft. With respect to counts 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21 and 22 boarding on forgery the prosecution must establish the following ingredients: (a) That there is a document or writing (b) That the document or writing is forged (c) That the forgery is by the accused person (d) That the accused person knows that the document or writing is false. (e) That he intends the forged document to be acted upon to the prejudice of the victim in the belief that it is genuine. In GARBA v C.O.P. (Supra) the court held that forgery is an act of fraudulently making a false document or altering a real document to be used as if genuine. In the instant case, for the prosecution to secure a conviction, the prosecution must endeavour to show from the evidence of its witnesses that the accused person did undertake to forge the documents in this case (the cheque and the confirmation letters). It is in evidence that Exhibits A, B, C and G the documents purportedly forged were written and signed by one Ojeyinka Omotosho (now at large). Also the evidence of the accused person DW1 was very clear as to how he came about the said cheques. Having stated that, the 25