Definition: Control, controls

OECD terminology

There are two meanings relevant to management and administration:

1. mechanisms and means for guidance, self-regulation, or restraint, intended to prevent mishap, as in a pilot controlling an aircraft. Many languages do not have words directly equivalent to this meaning of “control”; and
2. to check, verify, audit or to keep a copy of the accounts.
Source:
Organization for Economic Cooperation and Development (OECD), "Effects of European Union Accession, Part 1: Budgeting and Financial Control", OECD SIGMA Paper No. 19, Paris, March 1998
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