1.4: The Finance Function Within the Corporation
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The controller and treasurer of a company serve different functions, although these differences may vary from firm to firm. Both report to the vice president of finance or chief financial officer (CFO). One of the two may also be the CFO, more probably the treasurer. There will be some variance in structure from company to company. The CFO reports to the Chief Operating Officer (COO) or to the Chief Executive Officer (CEO).
Here are some typical functions of each.