ABSTRACT
Internal control is an important tool by which management aims to achieve its object, of ensuring as far as practical the orderly and to efficient conduct of the business of the enterprise it is an indispensable aid to efficient management particularly in large scale organization where it is impossible for management to be physically present to all sense of action.
The research project is control in the private sector in order to find out whether move is a difference between the two and also to find out reason for these of suggesting ways of improving internal control in the public sector.
In order to achieve the objectives of this research four organization are used two from the public sector (Enugu state Institute) ie (PROUDA) and also two from the private sector (Eastern shop Nigeria limited Enugu all in Enugu State, were made use of properly validate research and oral interview were used in a means of data collection for the purpose of the study.
