So that the management process is complete the professional must have an ample vision, acting and controlling all the areas of the entity. Some types of Controller exist, amongst which we can to cite: Finance Controller, Corporative Controller, Planting Controller, Senior Controller, Controller de Unidade business-oriented and Manager of the System of Managemental Information of the Organization. Ahead of the imputed current importance to the system of controls, one sees that the conceptual image of the Controladoria was modified throughout the time. The control concept, as well as the performance of the Controladoria, folloied the evolutivo process of the organizacional management. One transferred of a traditional environment of management and production for a total control of the quality that lead the deep modifications in the internal dynamics of the organizations. In modernity, the Controladoria has a function of assessorship of the main executive of the organization, beyond having as responsibility the establishment of a system of controls that comes to make possible the administrative case. With the evolution of the technology and by means of the conscience of that imperfections cause costs and of that the activity of the supervisor is an expense that does not add value to the product, of the point of view of the majority of the consumers, these hierarchic levels had been being abolished. For this, one searched, then to become the conscientious laborers of its paper in the search of the product quality and services, you make them more engaged with the imbudos results and of its responsibility for the self-control.
The accountant more was come back to assist producing man e, toward such, dedicated itself to organize it, to evaluate, to inventory and to register its activities. The work of the Accounting until the Industrial Revolution was summarized only in the Rocking and the Demonstration of Results. The Controladoria, then if occupied with physical and financial quantitative controls for accompaniment of the developed activities. .