/nod. Okay. As Okie stated, they are actually data structures, that maintain specific information required for many instructions in the program. Just as a timer has to maintain it's status bits, preset value, and accumulated value, other instructions need to keep track of their operation.
Mostly, the Control Files are used for sequential operations like FSC (File Search and Compare), Shift Registers, just about all FILE class instructions, as a matter of fact. The "Control" data block maintains the working length of it's data set, the current position being processed, and again, status bits.