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A controller oversees an organization’s internal audit and accounting in the US. To become a controller, one needs several years of accounting experience, a bachelor’s or master’s degree in accounting, and may need to be a certified public accountant or internal auditor. Students interested in this field should focus on auditing coursework, pursue summer internships, and become members of accounting organizations. After passing the CPA exam, one should look for positions of responsibility within the company’s audit department and build relationships with senior financial executives.
In the United States, a controller is a financial officer who oversees an organization’s internal audit and accounting. Controllers can work for companies, non-profit organizations or governments, and are responsible for ensuring that proper accounting methods are used within the organization. Typically, this is a senior position within a company, and it typically takes several years of accounting experience and education to become a controller. Most people in this career field hold a bachelor’s or master’s degree in accounting. They may also be certified public accountants (CPAs) or internal auditors and will generally have extensive professional experience in internal auditing.
A US student who wants to become a controller must apply to an accredited accounting program at a college or university. Some accounting departments offer concentrations in internal auditing and forensics. In most cases, a student interested in this field should try to focus on auditing or focus on auditing course work rather than tax preparation. Students must pursue summer internships in auditing departments and try to qualify for Beta Alpha Psi, an honor society for accounting students. They may also wish to become student members of the Institute of Internal Auditors (IIA).
Generally, the next step for a graduate looking to become a controller would be to get a job in an auditing department and take the CPA exam. Getting a CPA designation can mean additional courses in addition to preparing and passing the test. Some companies offer assistance and reimbursement for costs associated with the process. Graduates may also want to update their IIA membership and take advantage of the organization’s training programs and seminars. A graduate who wants to become a state government controller will follow a similar path, but he may want to start his career in a public sector audit department so that he can gain experience in government accounting practices.
Once the auditor has passed the CPA exam and established himself professionally, he should begin looking for positions of responsibility within the company’s audit department. He must also build relationships with senior financial executives and display the qualities needed for a good controller. The controller must feel comfortable reviewing the work of his colleagues within the company and be willing to raise important issues with senior management. While the controller may not be the most popular figure in an organization, their role is vital to ensuring that internal financial reporting is an accurate and reliable resource.
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