use strict;
use warnings;
open my $controlFileHandle,'<','control.csv';
my ($file1, $file2, $file3) = qw/file1.csv file2.csv file3.csv/;

my (%output, %filepointers,$ofh,$infile,$line,$account,$accountline );
while ($accountline = <$controlFileHandle>) {
  $account = (split /,/,$accountline,2)[0];
  lookForAccountInFile($account,$file1);
  lookForAccountInFile($account,$file2);
  lookForAccountInFile($account,$file3);
}

foreach $infile (keys %output) {
  open $ofh,'>',"new_$infile";
  foreach $line (@{$output{$infile}}) {
    print $ofh $line
  }
  close $ofh;
}

sub lookForAccountInFile {
  my ($account,$file) = @_;
  open my $ifh,'<',$file;
  if (defined $filepointers{$file}) {
    seek $ifh, $filepointers{$file}, 0
  }
  my $found = 0;
  while (my $line = <$ifh>) {
    last if ($line eq "\n");
    my $la = (split /,/,$line,2)[0];

    last if ($la > $account);
    if ($la == $account) {
      push @{$output{$file}},$line;
      $found = 1;
    }
    $filepointers{$file} = tell($ifh);
    last if ($found);
  }
}

##</code><code>##

Data:
control.csv:
1,control,record,1
2,control,khrecord,2
5,control,recordi,5
7,control,record,7

file1.csv:
1,file,1,record,1
2,file,1,record,2
3,file,1,record,3

file2.csv:
2,record,1,file,2
4,record,2,file,2
5,record,3,file,2
6,record,4,file,2
7,record,5,file,2

file3.csv:
4,file,3,record,4
5,file,3,record,5