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control |
Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Idioms, Wikipedia, Hutchinson | 0.04 sec. |
controlA program module or routine that enhances the functionality of a program. A control can be as small as a single button on a user interface or as large as a complicated forecasting algorithm. The term is often used with regard to user interface functions such as buttons, menus and dialog boxes. See ActiveX control, AWT, anchor and user interface control. control 1. a device or mechanism for operating a car, aircraft, etc. 2. a. a device that regulates the operation of a machine. A dynamic control is one that incorporates a governor so that it responds to the output of the machine it regulates b. (as modifier): control panel 3. Spiritualism an agency believed to assist the medium in a séance 4. a letter, or letter and number, printed on a sheet of postage stamps, indicating authenticity, date, and series of issue 5. one of a number of checkpoints on a car rally, orienteering course, etc., where competitors check in and their time, performance, etc., is recorded
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These activities should yield a "rationalized" set of controls for compliance testing purposes, which also can help isolate the converse: controls unnecessary to test for compliance purposes are "scoped out. The Committee of Sponsoring Organizations of the Treadway Commission's long-awaited draft, Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting, was released in October 2005 to address internal controls for smaller publicly owned companies. The Trust Services framework provides illustrative controls for all criteria (objectives). |
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