Chapitre I MANAGEMENT CONTROL Accounting job positions and missions 3 In the Anglo- American world, accounting studies are more business- oriented than in France. Furthermore, management accountants have usually followed a general accounting course of study. - An accounting clerk is in charge of the day- to- day recording of transactions. - A bookkeeper is usually an independent contractor who works for more than one company, to " keep their books " . - A general accountant is in charge of preparing the financial statements and other tax and accounting filings and returns; he or she may hold a supervising position. - An accounting manager or chief accountant (which is now somewhat outdated), supervises an entire accounting team. - A management accountant analyzes the profitability and expense figures from various areas and departments and suggests decisions about future activities. - A management controller would be supervising a management accounting team or would be in charge of internal control and audit. - A financial controller holds the top position within an accounting and finance department, including any management accounting team. - A chief financial officer (CFO) normally reports to the board of directors. - An internal auditor conducts internal audits and ensures that the company he or she works for complies with laws and regulations. - An external auditor examines a company's accounts and assesses their truthfulness, he or she cannot be employed by the company he or she is auditing. - A Certified Public Accountant (CPA) in the US or Charted Accountant (CA) in other Englishspeaking countries is a licensed professional who provides accounting, tax, and other business services. 139