control structure

control structure

(programming)
One of the instructions, statements or groups of statements in a programming language which determines the sequence of execution of other instructions or statements (the control flow).

In assembly language this typically consists of jumps and conditional jumps along with procedure call and return though some architectures include other constructs such as an instruction which skips the following instruction depending on some condition (PDP?), various kinds of loop instructions (later Motorola 680x0) or conditional execution of all instructions (Advanced RISC Machine).

Basic control structures (whatever their names in particular languages) include "if CONDITION then EXPRESSION else EXPRESSION", the switch statement, "while CONDITION do EXPRESSION", "gosub", the suspect "goto" and the much-feared "come from". Other constructs handle errors and exceptions such as traps and interrupts.
References in periodicals archive ?
The user auditor's consideration of the effect of the service organization on the internal control structure of the user organization and the availability of evidence to--
As previously announced, management had concluded that there were material weaknesses in the Company's internal control structure as of December 31, 2004.
The Institute also stressed the need to limit the scope of internal control reports to the control structure for financial reporting, rather than the boarder definition of internal controls that includes an entity's operations, because
Additionally, the finding of a material weakness in a company's control structure is having a significant impact on CFO turnover, not on company share price.
Management and auditor's reports on internal control structure and compliance.
ATLANTA -- Witness Systems (NASDAQ: WITS), a leading global provider of workforce optimization software and services, today announced that it achieved compliance with the Sarbanes-Oxley Act, Section 404 - which requires companies to establish and attest to an effective control structure for reporting financial results.
It also highlights the risks and complexities in auditing thrift financial statements, focusing on the importance of interest-rate risk, liquidity, asset quality and internal control structure.
Because the majority of businesses use computers to process significant accounting transactions, the guide contains many examples of the computer processing aspects of an entity's internal control structure.
The Company also reported that it anticipates filing its Annual Report on Form 10-K for the year ended December 31, 2004 on March 16, 2005, but that this filing could be delayed if its external auditor has not completed its Sarbanes-Oxley Section 404 testing of the Company's internal control structure and procedures for financial reporting, or fully completed its year end audit procedures.
Further, management should state that it has identified those conditions in the internal control structure that do not limit to a low level the risk that material misstatements could enter the financial statements.
Some of these risk factors include, among others, certain credit, market, operational and liquidity risks associated with our business and operations, changes in business and economic conditions in California and nationally, rising interest rates, potential acts of terrorism (which are beyond our control), volatility of rate sensitive deposits and assets, value of real estate collateral securing many of our loans, accounting estimates and judgments, compliance costs associated with the company's internal control structure and procedures for financial reporting.
Tenders are invited for Water Control Structure Replacement.