A more thorough explanation:

A controller, also known as a comptroller, is an officer of a business or organization who is responsible for managing financial affairs. This includes auditing and examining accounts, as well as reporting the financial status periodically.

For example, a controller in a company may be responsible for overseeing the budget, managing expenses, and ensuring that financial records are accurate and up-to-date. In a municipal corporation, a controller may be responsible for managing the city's finances, including overseeing the budget, managing taxes and fees, and ensuring that financial records are accurate and transparent.

Overall, a controller plays a crucial role in ensuring that an organization's financial affairs are managed effectively and efficiently.