The purpose of the study was to examine internal control systems (ICS) as means of fraud control in deposit taking financial institutions. ICS on the context of, Control Environment, Risk Assessment , Information and Communication and Monitoring. The researcher set study objectives and hypotheses that assisted in the study.The research was conducted using both quantitative and qualitative approaches using Stratified random sampling. ANOVA test and descriptive research design.Data was collected using Questionnaires from the operations managers and operations supervisors, from various deposit taking financial institutions in Imenti North Sub-county.A sample of 92 respondents from a population of 120 was used for this study. The sample frame consisted of 123 operations managers of which 14 were from banks,3 from micro finance institutions and 6 from SACCOs. Also 69 operations supervisors were include in the sample fame where 39 were from banks 12 from micro finance institutions and 18 from SACCOs. Data was analyzed using the Statistical Package for Social Science (SPSS) where conclusion were drawn from tables and figures derived from the Packages. Under control environment, the study found that financial institutions analyzed recruited employees through vetting on competences and integrity, the organization structure reflected chain of command and there were proper follow-up of delegated responsibilities. Though the study showed that employees were promoted and compensated fairly there was a very big variations in the responses as was indicated by the standard deviation which was too big. This indicated some sort of disagreements among respondents.On risk assessment the study revealed that the institutions have proper mechanism of mitigating risk, financial documents are properly kept, and there are processes of identifying and estimating risks.Though the study showed that there were no cases of missing documents to authenticate transaction the analysis reflected a lowest mean as compared to all other parameters.The study revealed under information and communication, the institutions have developed means of passing information safely, the employees are informed of their roles, the study also showed that the organizations have put proper systems to capture and communicating information, though it showed big disparity in responses as shown by the standard deviation ,besides engaging external parties to verfy financial statement they also act upon the findings quickly. In monitoring the study showed that organizations have evaluation mechanism, they also have plans on activities, ensures that the laid down rules are followed, as well as continuous checks to ensure controls are working well. The study established that ICS can be used as means of fraud control . From the results obtained on control environment, the researcher recommends that the management of these institutions should ensure fair remunerations based on qualification, responsibilities and output of employees.On information and communication, the study recommends that the financial institutions, establish and manage knowledge or information management system within the institution,so as to enable all parties within the institution to freely access and utilize necessary official information that will enable the employees to embrace and appreciate their roles in enhancing vigilance against fraudsters.