In case of small business, the numbers of transactions and members of staff are few and as such it is very easy to impose close supervision over all business activities for an individual. 
But in case of companies the volume of work is so great and of varied nature that it is beyond the capacity and control of any one individual.
 In these circumstances, it becomes essential to delegate responsibility, and if the same strict supervision is to be continued, reliance must be placed, in the main, upon members of the staff themselves. 
It is therefore, an adequate internal control is established by the management in order to carry on the business of the company in any orderly manner, safeguard its assets and secure as far as possible the accuracy and reliability of its records.