مساهمة الرقابة المالية في تجسيد القرارات المالية

Abstract

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.