Comptroller

A comptroller or controller (pronounced /kənˈtroʊlər, ˈkɑmˌtroʊ-/; 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.

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.