Résumé:
This study aimed to identify the role that financial control plays in making financial decisions, in
order for the present time to be marked by change and intense competition, which prompted the
institution to persevere in maximizing and maintaining its market value and this can only be
achieved through financial control.
Among the most important parts of financial control that require mitigating the responsibilities of
files in the administration through financial control of records and books of the institution,
correcting errors and deviations and providing advice and guidance in the report, which provides
useful information to its users.
We find among the most important jobs that the institution’s management must be cautious about
it is the decision-making process because it has a great impact on the fate of the institution,
especially financial decisions, as it is strategic decisions, the most important of which are
investment, financing and profit distribution decisions that are characterized by pairing and mixing
among them, resulting in the endeavor of the financial function embodied in maximizing the
institution's market value.
In order for the institution to be able to make sound financial decisions about selecting the best
alternatives, it must rely on the information contained in the financial controller's report, which is
characterized by quality, precision and clarity, in order to achieve its goal.
