(also financial controller
, abrv. FC
) is a person who supervises accounting and financial reporting within an organization. A controller is an accountant
in a business who oversees accounting and the implementation and monitoring of internal controls
. In the United States, the United Kingdom, and Canada, a controller or financial controller is a senior position within most companies, often reporting to a Chief Financial Officer
See the Control Yuan
of the Republic of China
The Controller and Auditor General (CAG) (Ard-Reachtaire Cuntas agus Ciste) is a constitutional officer whose office was established under Article 33 of the Constitution of Ireland
. The CAG is appointed by the President
on the nomination of Dáil Éireann
. Based in Dublin Castle
, the CAG operates independently of government. The office of the CAG is required to audit
spending authorised by the legislature
. The current CAG is John Purcell. The office of the CAG deals directly with citizens along with State officials.
In addition to its use in businesses, the title of comptroller is held by various government officials. The Comptroller General
is the director of the Government Accountability Office
(GAO), an agency founded in 1921 to ensure the accountability of the federal government. Banks are supervised by the Office of the Comptroller of the Currency
, an officer within the federal Department of The Treasury. Several states and local governments (cities, counties, etc.) have comptrollers, variously elected or appointed, with widely varying powers over budgetary and management matters.
The title of comptroller
is also used in British Politics
- the Comptroller of the Household
is a senior Whip
, a senior member of the Royal Household
, though his duties in this regard are purely nominal. The Comptroller of the Lord Chamberlain's Office
, however, is a full-time member of the Royal Household. His duties are concerned with the arrangement of ceremonial affairs rather than financial affairs.
The National Audit Office is headed by the Comptroller and Auditor General.
In the Bailiwick of Guernsey, Channel Islands, Comptroller is the name for second-most senior Law Officer of the Crown. This corresponds to the office of Deputy Attorney-General in Jersey and other jurisdictions.
The term comptroller
evolved in the 15th century through a mix of the Middle English countreroller
(someone who checks a copy of scroll, from the French contreroule
- scroll copy) and the French compte
("on account"), thus creating a title for a compteroller
who specialises in checking financial ledgers
Notes and references