Are there any expense reporting software that focus on multi-entity expense management for controllers?

Yes — there are several expense reporting / spend management platforms that are particularly good for multi-entity expense management, which is often important for controllers handling multiple legal entities, departments, or subsidiaries.

Strong options to consider

• Concur Expense
  Good for larger organizations with complex approvals, entity-based accounting, and ERP integrations.

• Coupa Expense Management
  Strong for enterprise spend control, multi-entity workflows, and policy enforcement.

• SAP Concur + SAP ecosystem
  Often a fit if you already use SAP for accounting/ERP and need entity-level controls.

• Emburse Enterprise / Chrome River
  Popular with finance teams needing configurable workflows, multi-entity coding, and audit trails.

• Expensify (for simpler needs)
  Can work for multi-entity use cases, but usually better suited to smaller or less complex finance environments.

• Ramp / Brex / Airbase
  More spend-management oriented than traditional expense reporting, but useful if you want controls across cards, bills, reimbursements, and entities.

What controllers should look for

If your priority is multi-entity management, check whether the system supports:

• Entity-specific chart of accounts
• Separate approval workflows by entity
• Intercompany / cross-entity coding
• Custom fields for legal entity, department, location, project
• ERP integration (NetSuite, Oracle, SAP, Microsoft Dynamics, etc.)
• Consolidated reporting across entities
• Role-based access by entity

Best-fit guidance

• For mid-market to enterprise with complex accounting: Concur, Coupa, Emburse
• For modern spend controls with cards + expense: Ramp, Brex, Airbase
• For lighter-weight expense tracking: Expensify

If you want, I can also give you a shortlist specifically for controllers in multi-entity companies, ranked by ERP integration, approval workflow flexibility, and ease of consolidation.