Chapter 15

The Changing Role of the Controller

The role of the controller in a small business has changed dramatically over the past number of years. Today’s controller often performs many tasks that were not part of a controller’s role a few years ago. For example, today the small business controller may be responsible for not only the internal audit function but also the information technology function. As the business environment has changed, new and different skills are required for the controller to master these tasks efficiently and professionally.

Depending on the size of the organization and its structure, even the title of the controller may change. Some common names for controllers are controllers, comptrollers, office managers, treasurers, ...

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