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

control 1) n. the power to direct, manage, oversee and/or restrict the affairs, business or assets of a person or entity. 2) v. to exercise the power of 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.
Cutting Sarbanes-Oxley costs without cutting compliance by Heffes, Ellen M. / Financial Executive
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.
SOX meets tech: as control requirements change, technology must meet ... by Norris, Rick / California CPA
The Trust Services framework provides illustrative controls for all criteria (objectives).
Trust services: a better way to evaluate I.T. controls: fulfilling ... by Coe, Martin J. / Journal of Accountancy
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