The chief management accountant or the chief accounting executive of an organization is called the controller (often called comptroller, especially in the government sector). The controller is in charge of the accounting department. The controller's authority is basically staff authority in that the controller's office gives advice and service to other departments. But at the same time, the controller has line authority over members of his or her own department such as internal auditors, bookkeepers, budget analysts, etc. (See Fig. 1-1 for an organization chart of a controllership situation.) The principal functions of the controller are:
1. Planning for control
2. Financial reporting and interpreting
3. Tax administration
4. Management audits, and development of accounting systems and computer data processing
5. Internal audits
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