In control record Payroll area can be modified, changed..etc.

for one control record I think itz possible to assign N
number of payroll area.

i think only one control record and one pay roll Area

Every payroll area will have it's own individual control 
record.

A control record is tool used to control the payroll related
activities. The main functions of a control record are:
1)Releasing Payroll
2)Release payroll for corrections
3)Release payroll for Checking payroll results
4) Exit Payroll
It also has a vital information regarding the earliest retro
active accounting period.

A single control record can be assigned to a single payroll
area.

Control record is used to control payroll related 
activities. Tcode: PA03. Main functions:
1. To display the payroll status(release payroll, release 
for corrections, payroll results, exit payroll).
2. Determines current pay period.
3. determines earliest retro accounting period.
4. Locks the master data(related to py and time)before 
running payroll.

Payroll and Control record share 1-1 relationship.