How did you manage to delete the control file, and do you mean you
deleted it from you taskbar? And if so does it still appear under Start
Menu->Programs->Accessories->Entertainment or in the Control Panel
under Sounds and Multimedia.
Maybe you disabled your audio driver, check device manager to see if it
is still listed under Sound Controllers. If it is disabled, you will
see a red X next to it. If you do not see a driver at all, I would
consult any information you have about your computer that was sent from
the manufacturer to find out what kind of sound card was installed.
If the driver is installed, use a search engine, like google.com, and
see if there are any updated versions of the driver.