This controller would be only accessible by users who are members of the role with the next name: HRManager,Finance 

This controller would be only accessible by users who are members of the HRManager role or the Finance role

This controller will not be accessible neither by users who are members of the HRManager role, no by members of the Finance role because this is wrong syntax

This controller would be only accessible by users who are members of the HRManager role and the Finance role simultaneously