Which of the Following Typically Does Not Relate to the Role

Which of the following typically does not relate to the role of a controller?

A) A controller supervises the personnel in the accounting department.
B) A controller safeguards an organization's assets.
C) A controller oversees the preparation of reports used in both financial and managerial accounting.
D) A controller participates as an integral member of the management team.
E) A controller is involved in planning and decision-making at all levels and across functional areas of the organization.