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Definition of comptroller. 1 : a royal-household official who examines and supervises expenditures. 2 : a public official who audits government accounts and sometimes certifies expenditures.
The Comptroller General or Comptroller and Auditor General is in most commonwealth countries the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the Comptroller General is member of the INTOSAI. In American government, the Comptroller is effectively the Chief Financial Officer of a public body. In business management, the Comptroller is closer to a Chief Audit Executive, holding a senior role in internal audit functions. Generally, the title encompasses a variety of responsibilities, from overseeing accounting and monitoring internal controls to countersigning on expenses and commitments.