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This question is about controller jobs, what a controller does, and controller.
Yes, a controller is an executive position. They can also be referred to as financial managers who oversee a company's financial operations and usually report to the top-level executive chief financial officer (CFO).
Due to a controller and CFO's similar responsibilities and duties, some companies may combine the positions and have only one position. Then, in this case, a controller can be considered a top-level executive. The executive duties are managerial, such as overseeing accounting departments, creating budgets and financial reports, managing investment decisions, and assessing risk factors.

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