The PW3 is one Yusuf Dauda. In his evidence-in-chief, he stated that he works with the EFCC; that there was a petition written by the United Bank for Africa against the accused person. He was instructed to source out the suspects and on the 2/11/06 the accused person was arrested. The accused was taken to the EFCC’s Office where he made a statement after following due procedures. On 3/11/06 the accused person also made two additional statements. The 3 statements of the accused person dated 2/11/06 and 3/11/06 were admitted as Exhibits H, H1 and H2 respectively. PW3 further stated that the 2nd accused person (now at large) was arrested on 3/11/09. The 2nd accused also made statements. The 2 statements of the 2nd accused dated 3/11/06 and 22/11/06 are admitted in evidence as Exhibit 1 and 11 respectively. No cross-examination, PW3 was accordingly discharged. Lazarus Eke testified as PW4. In his testimony-in-chief, he stated that he was in court to give evidence in respect of a case reported to the EFCC by the United Bank for Africa Plc via a petition that borders on fraud and stealing from a disclosed account of the United Bank for Africa. PW4 stated that in the course of investigation, it was discovered that the account the money was stolen from belong to one Alhaji Mohammed Abubakar and some Millions of Naira were withdrawn from the said account without the consent of the 4