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Comptroller
A comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization.
The Comptroller General, Auditor General, or Comptroller and Auditor General is in most commonwealth countries the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the Comptroller General is a member of the INTOSAI. In American government, the Comptroller is effectively the Chief Financial Officer of a public body.
In business management, the Comptroller is closer to a Chief Audit Executive, holding a senior role in internal audit functions. Generally, the title encompasses a variety of responsibilities, from overseeing accounting and monitoring internal controls to countersigning on expenses and commitments.
==Etymology==
The term ''comptroller'' evolved in the 15th century through a blend of the French ''compte'' ("an account") and the Middle English ''countreroller'' (someone who checks a copy of a scroll, from the French ''contreroule'' "counter-roll, scroll copy"), thus creating a title for a ''compteroller'' who specializes in checking financial ledgers.〔(Etymology of comptroller at etymology online ), etymonline.com. Accessed 2007-07-01.〕〔(Etymology of comptroller at Merriam-Webster online ), m-w.com. Accessed 2007-07-01.〕 This etymology explains why the name is correctly pronounced identically to "controller" despite the distinct spelling. However, ''comptroller'' is sometimes pronounced phonetically by those unaware of the word's origins.〔http://dictionary.reference.com/browse/comptroller〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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