Everything about Comptroller totally explained
A
comptroller or
controller (; 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, United Kingdom and Canada, a controller or financial controller is a senior position within most companies, often reporting to a
Chief Financial Officer.
Ireland
The Comptroller and Auditor General (CAG) 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.
United States / Canada
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.
United Kingdom
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.
Etymology
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.
Further Information
Get more info on 'Comptroller'.
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