How do you think the role of the Controller differs to that of the Treasurer in a company?

Select one:

a. The Controller is responsible for managing external risks to the company's financial position, whilst the Treasurer has oversight of the tax position of the company

b. The two have the same roles

c. The Controller is responsible for the correct calculation of the company's tax liability, whilst the Treasurer is responsible for incorporating that tax liability in the internal budgets

d. The Treasurer is responsible for planning and controlling the company's cash position, whereas the Controller is responsible for the correct implementation of budgeting within the organisation.

e. The Treasurer is responsible for carrying out the investment appraisal of all possible projects within a company, whereas the Controller ensures that sufficient funding is available for all these projects