account owner; the said Mohammed Abubakar made some statement that some millions of Naira were withdrawn from his account without his consent. Information reveals that it was the accused person that made the withdrawals. The accused person was arrested and he volunteered additional statements. The 2 additional statements of the accused person where admitted in evidence as Exhibits K and L respectively. The witness further stated that following the confessional statement of the accused person that he did not do the fraud alone but with the 2nd accused person (now at large). That the 2nd accused person will write the name of the 1st accused person as beneficiary and signed the cheque purporting to be the rightful owner of the account. The 2nd accused person will then minute letter of identification, identifying the 1st accused person authorizing the bank to pay the cheques to the 1st accused person. Based on this information, the 2nd accused person was arrested and he volunteered statement under words of caution. The additional statement of the 2nd accused person dated 9/11/06 was admitted as Exhibit M. PW4 further stated that on the cause of investigation, they requested from the Bank the copies of the cheques and letter of identification written by the 2nd accused person; the cheques were shown to the accused person. 5