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The main objective of this paper is to highlight the importance of controlling as a management tool today, playing an extremely important role for companies, supporting managers in planning and management control, by maintaining an information system that allows the various functions and specialties. The information system is of great importance in this process, capturing external and internal events and supporting the company in the process of decision making. This paper focuses on the definition of controlling, its role as a management tool, controlling instruments, some of the functions of the controller and the DOI 1Graduanda em Administração pela Universidade Paranaense – UNIPAR, unidade de Umuarama. 00167295@alunos.unipar.br 2 Mestre em Desenvolvimento Local pela Universidade Católica Dom Bosco (UCDB). admlimamartins@gmail.com

A IMPORTÂNCIA DA CONTROLADORIA COMO FERRAMENTA DE GESTÃO PARA A ADMINISTRAÇÃO FINANCEIRA