Controlling is a key subject of management, in charge of its continuous consulting, from which is need to be accepted to optimize business of the company or organization in which they work together and participate. With their skills and competencies, controllers contribute to raising the business, and increasing the effectiveness and efficiency of performing tasks that will lead the company to the desired goal. One part of skills and competencies is innate to controllers and managers, while most require constant improvement of their knowledge and skills, in terms of communication, professional, conceptual-cognitive and personal. Managers and controllers must know how to manage with the help of others, in order to be able to realize the improvement found for the problem that has arisen in the company, and eliminate its cause. In recent years, controlling has grown significantly in the hope of achieving lasting success in the company