i have a question. not sure if this is the right group but the Controller wants department heads to see the income statement report but only the data associated by the audience member's department he belongs to.. Can we do such a thing in common report ?

Normal 'role' department restrictions will apply here or you can add additional restrictions through report Filters.

It should be noted - those role restrictions aren't perfect. If a transaction contains the given department it's visible, even if it has other departments on it.