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control
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control

In biology, the process by which a tissue, an organism, a population, or an ecosystem maintains itself in a balanced, stable state. Blood sugar must be kept at a stable level if the brain is to function properly, and this steady state is maintained by an interaction between the liver, the hormone insulin, and a detector system in the pancreas.

In the global ecosystem, the activities of the human race are endangering the balancing mechanisms associated with the atmosphere in general and the greenhouse effect in particular.
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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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