As controller of a business, I have been a key control and developer of internal controls. Having worked in small to medium-sized businesses, I have an appreciation for looking for simple but effective controls and expanding and enhancing them as the business grows and needs develop.
I have worked in small to medium-sized business, and am able to create structure as the business and finance function grows and develops. Where the budget permits and activity requires, one can add capacities and duty separation. ERP systems come into the picture as the volumes require more control to be manageable. Changing of the business structure from sole-proprietor to corporation (particularly public) requires evolution.
Often, it is difficult for large corporation officers to migrate down to smaller companies as the habitual separations of duties do not exist. It usually involves a more hands-on approach. I enjoy more that environment due to its dynamic, and for its 'intimacy'.