Controller: Controller another name for Chief Accountant is generally the head of the whole region of accounting, including internal audit. He is generally in charge of all types of activities having financial accounting, management accounting, cost accounting and tax accounting. He exercises authority both for accounting inside the organization and for external reporting. The external reports comprise reports to government revenue collecting and regulatory bodies, as Company Law Board and Income Tax Department. He may supervise also the company's internal audit and control systems. Additionally to processing historical data, he is expected to give a good deal of accounting information to top management about future operations, in line along with the management's control and planning requirements. Besides, he is also expected to provide detailed information to managers in differ functional regions (as marketing and production etc.) and at diverse levels of the organization.

We may enumerate the roles of the controller as given:

a) Operating and designing the accounting system

b) Preparing financial reports and statements

c) Establishing and maintaining systems and processes

d) Supervising internal auditing and arranging for external audit

e) Supervising computer applications

f) Overseeing cost control

g) Preparing budgets

h) forming forecasts and analytical reports

 i)  Reporting of the financial information to top management

j) Handling tax matters.