مجلة دراسات الإنسان و المجتمع

The study aimed to identify the role of the financial controller in preserving public money and its role in the previous, accompanying and subsequent financial control. The study sample consisted of (32) individuals, represented by financial auditors, external auditors and internal auditors in the public sectors within the city of Misurata, where the data were collected by means of a questionnaire, and were analyzed using the statistical program (SPSS). The most important results were reached: • The financial controller has an effective role in maintaining public money in the public sectors in the city of Misurata. • The financial controller performs the previous financial control in the public sectors, which in turn contributes to preserving public money. • The financial controller performs the accompanying financial control in the public sectors, which in turn contributes to preserving public money. • The financial controller performs the subsequent financial control in the public sectors, which in turn contributes to preserving public money. The study recommends that the financial controller take care of the work and study the objectives of the entity and evaluate the internal control systems in advance, as well as submitting reports to the competent authorities to see the size of the deviations.