الرقابة المالية ما بين النظام المالي الإسلامي والتقليدي دراسة حالة مصلحة الرقابة المالية لبلدية بني صاف

Abstract

This study aimed to identify financial control from the perspective of Islamic and contemporary economics and to clarify its importance in preserving public money from all from of waste, looting and mismanagement. The subjectivity that faith cultivates in every Muslim person so that it depends on the nature of values, morals, and religious motives and is based on principles from the holy Qur’an and Sunnah that are valid in every place and time, the financial controller that monitors the assets and financial actions of local communities before they enter into force with aim of avoiding irregularities, errors and abuses in spending and applying the budget in accordance with regulatory rules. Despite the different devices and tools used in financial control between economic organizations, whether they are Islamic or modern the goal their common goal is to preserve public money.