gcc/testsuite/gcc.dg/tree-prof/wcoverage-mismatch.c

/* { dg-options "-O2 -Wno-coverage-mismatch" } */

int __attribute__((noinline)) bar (void)
{
}

int foo (int i)
{
#ifdef _PROFILE_USE
  if (i)
    bar ();
#endif
  return 0;
}

int main(int argc, char **argv)
{
  foo (argc);
  return 0;
}