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The aim of this is to study the principles involved in controlling of customers account by the Commercial Banks operating within the country.  It also high lights the different methods of operating various customers account that are being operated by the Commercial Banks. Controlling of the operations of customers account has been regarded as the Backbone of activities because customers account contributes the larger part of the Bank’s profits.  It has also been said many times that bank customers are always eanger to find out the controlling policies that is adopted by the bank in the operation of customer’s account.  Many people have some ideologies on Bank policies but there is no written down principles that have dealt on controlling of customers account by the Commercial banks. To accomplish the above objective, the researcher used mainly primary source of information to arrive at a conclusion. However, secondary source of data was also used to an extent.  The secondary source of information consist mainly of review of related texts, journals and periodicals.  The primary source of data collection mainly used is the interview employed to find out the performance of controlling aspect of management in Nigeria with particular reference  to Citizens International Bank Ltd.  The researcher revealed that there is a great need for controlling in any organization.  It was also revealed that Citizens Int’l Bank ltd. controlling mechanism is adequate in design effective in operation and consistency in application.  It also highlighted some of constraints to the controlling aspects of Citizen’s Int’l Bank.  In order to make the work look simple, the researcher divided the work into five chapters.  One to four dealt with introduction, literature review, research methodology and presentation and analysis of interview respectively.  The researcher summarized her findings and draw conclusions and made recommendation together with suggestions in chapter five. The project was carried out by using Citizen’s International Bank Ltd. Onitsha Central branch as a case study.

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