Organizational rules and functional roles

 Set up permissions:

a. Create 3 new roles: “Department employee”, “Financial controller”, “Department manager”.

b. Set up operation permissions in the object of the “Returns” section:

                      Users with the “Department employee” role must have all permissions in the section, except for permission to delete records.

                      Users of the “Financial controller” role have full access.

                      The rest of the users only have permission to view data in the section

in this case i need to know the 3 roles that are need to be created are organizational roles or functional roles .

thanks