Controlleren

Controlleren is a term encountered in several Germanic-language contexts to denote either the act of checking and verifying or the performance of tasks associated with a controller. The word can function as a verb meaning to inspect, verify or exercise control, and it is also used informally to describe carrying out the duties of a controller in business or technical domains.

In business and finance, controlleren often refers to activities linked to financial control, management accounting and internal reporting: budgeting, variance analysis, compliance checks and internal audit functions. In information technology and software design, the related concept of a controller describes the component that handles input, orchestrates business logic and coordinates between models and views; controlleren in this setting denotes implementing or managing those responsibilities. In quality assurance and regulatory contexts, it implies systematic checking, validation and enforcement of standards.

Etymologically, the term derives from words for control and inspection found across European languages and may appear as a variant or derivation of forms like controleren, contrôler or controlling. Usage and spelling vary by language and region; some standard forms (for example controleren in Dutch or controlling as a German business discipline) are preferred in formal writing. Related concepts include controller (role), controlling (management accounting), audit, quality control and model–view–controller architecture.