Abstract

Objectives: The research aims to define the concept of financial control, its legitimacy and legal controls for financial control over institutions of higher education. Methods: The researcher followed the descriptive-analytical methodology in terms of collecting scientific material that explains the concept of financial control, substantiates its legitimacy, highlights its importance, analyzes the information, and derives the Shariah controls for financial control in higher education institutions. Conclusions: The researchers reached a set of results, the most important of which are: financial control is a guarantee of respect for public order, there is a prevention of extravagance and waste and there is a balance between revenues and expenditures whether in the financial control system or in those undertaking it and are based on it.