The main question of this study was ''In Romania is organized a controlling and a controller job exists in this area''?
After a practical research, conclusions were the following:
1. Controlling is organized by the big companies.
2. Controller job does not exist in job sheet in Romania.
3. Generally confusion arises between controller and internal auditor.
Many entities continue to use standard cost systems in order to ensure the feedback between managers and employees. Meantime, the controllers have the role of a judge, remaining neutral. This approach is no longer agreed by the modern market that is characterized by a crossed integration within business’s functions.