use strict;

my %hash;
open( F, "<", "file1" ) or die "file1: $!";
while (<F>) {
    my ( $name, $val ) = split;
    $hash{$name} = $val;
}

open( F, "<", "file2" ) or die "file2: $!";
while (<F>) {
    my ( $name, $val ) = split;
    if ( exists( $hash{$name} ) {
        my $status = ( $hash{$name} eq $val ) ? 'OK':'WRONG';
        print "$name\t$status\t$hash{$name}\n";
        delete $hash{$name};  # don't need this anymore
    }
}

# any keys left in hash are cases where a file1 name was not found in file2
# so print those now:

if ( keys %hash ) {
    print "\nNames not found in file2:\n";
    print "$_\t$hash{$_}\n" for ( sort keys %hash );
}