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control |
Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Wikipedia, Hutchinson | 0.04 sec. |
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A 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.
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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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