Internal control Council’s policy is to develop an adequate system of Internal Control, which will promote a high level of compliance with Council’s policies and procedures and allow full compliance with statutory obligations. Also, implement and maintain this system to assist the Council in carrying out its activities in an efficient and orderly manner to ensure adherence to management policies, safeguard its assets and secure the accuracy and reliability of its records. Internal control activities are designed to provide reasonable assurance that particular objectives are achieved, or related progress understood. The specific target used to determine whether a control is operating effectively is called the control objective. This research work is therefore aimed at evaluating the internal control adopted by Nigeria local government system. Based on the set objectives of this study the research methodology employed is secondary methods.