While the plant controller

$$

$$

has

typically does not have

responsibility for preparing the accounting reports for the$$ plant, in most$$ cases, the plant controller reports directly to the plant manager. If this reporting relationship is$$ strong, it creates

$$

$$

a conflict of interest situation

an opportunity for promotion

for the plant controller. The corporate controller may want to

$$

$$

leave the plant controller be to focus on their relationship with the plant manager.

strengthen the reporting relationship with the plant controller.

Doing so would

$$

$$

strengthen

weaken

governance and responsibility for accurate reporting.