In a large corporation what are the two distinct groups that report to the chief financial officer?

Question:

In a large corporation what are the two distinct groups that report to the chief financial officer? Which group is the focus of corporate finance?

Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...