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The Controller is primarily responsible for ensuring financial data is correct, so he typically has oversight for accounting, taxes, auditing, budgeting, payroll and internal controls.  It is the Controller who typically prepares all financial reports, including SEC filings, financial statements, and tax returns.

It is the Treasurer's job to ensure that the company has sufficient cash on hand to support current and future activities, and to manage financial risk.  Therefore, the Treasurer will spend most of his time communicating with bankers and investors, reviewing insurance policies, managing the investment of the company's excess funds and setting credit and collection policy.

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