Final answer:
The controller's primary duty in an organization is focused on tax planning, ensuring compliance with tax obligations and preparation of financial statements.
The correct option is D.
Step-by-step explanation:
The duty usually assigned to the controller in an organization is tax planning. The controller's primary responsibilities include overseeing the accounting operations, preparing financial statements, and making sure tax obligations are met in a timely and accurate manner.
The other options, such as receiving, maintaining custody of, and disbursing money and securities, directing the granting of credit to clients, and investing the organization's funds, are typically assigned to other roles such as the treasurer or credit manager.
The correct option is D.