Sphincter urethrae is present in
Prostatic urethrae
Spongy urethrae
Membranous urethrae
Penile urethrae
The urethral sphincters are two muscles used to control the exit of urine in the urinary bladder through the urethra.The internal sphincter is a continuation of the detrusor muscle and is made of smooth muscle, therefore it is under involuntary or autonomic control. ref - BDC 6e vol2 pg372-376
Abdomen and pelvis