1. PresentationIn this subject, we study the figure of the Controller within the company's control system. After reviewing the fundamental characteristics of their function, we analyze their insertion into the organizational structure, their role in the development of strategic planning, the traits that identify the best controllers (in their personal, technical, commercial and communicative facets ) and some of the circumstances linked to poor performance of their function. In companies with more advanced management criteria, we find a type of Controller who broadens his traditional scope of action to the point of becoming a true Chief Information Officer. Given this enlargement, it is appropriate to clearly demarcate the positions of Controller and Financial Director (even if in some companies the two positions are combined). The unit ends with a brief and precise reminder of the criteria which must inspire the action of the Controller, which will lead us to evaluate a particularly delicate aspect of his action: the relations between the Controller and the General Management of the company. at the end of the topic are: ■ xxxxxxxxxxxxxxxImage ID: XXXXXXXXXXXX00022. Responsibilities of the ControllerThe controller plays a crucial role in the design, implementation and execution of any enterprise control system. In some companies he is called financial director. From a hierarchical point of view, this may depend on different managers depending on the specific organizational structure that the organization has adopted (divisional, matrix, etc. Typical responsibilities of the controller are: ■ Develop and maintain the system c ). ...... middle of paper ......n between operational activities and the control unit within the framework of organizational strategy. ■ The attention that the company's control unit pays to its advisory function The aforementioned empirical studies indicate this. that the first three variables play a determining role in the controller's commitment to core management functions, while the other four register a lesser impact. Image ID: 64684171 Bibliographic references Amat, JM (1984): The professionalization of financial management in Spanish business. CEAM, 187: 49-53. López Viñegla, A. (2003): Strategic management and measurement. The Scorecard in addition to the Balanced Scorecard. Madrid: AECAPérez-Carballo Veiga, JF (1994): Business management control. Text and case. 2nd ed. extended. Pozuelo de Alarcón (Madrid): ESIC Editorial.