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control over

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*control over someone or something
the power to direct or manage someone or something. (*Typically: get ~; have ~; give someone ~.) I have no control over Mary. I can't stop her from running away. Who gave you control over what goes on in this house?
See also: control


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The Canadian securities regulators are adopting additional requirements for internal control over financial reporting, which will expand the current CEO and CFO certificates and require additional disclosure in MD&A.
5, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements, are intended to reduce the time commitment and cost of compliance with section 404 of the Sarbanes-Oxley Act of 2002.
In its interpretive guidance for management, the SEC notes that management's day-to-day interaction with the company's control structure will help executives assess the effectiveness of internal control over financial reporting.
 
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