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The study aims to assess the legal regulation and institutional framework for protecting and controlling public money in the United Arab Emirates, as well as comparing it with the provisions of Islamic sharia. The study begins with the concept of protecting public money, its importance, images, and types, and then analyzes the legal texts for the protection of public money in the UAE legislation and Islamic law. Then it identifies the challenges facing the protection and control of public money in the United Arab Emirates. The researcher relies in his study on the descriptive and analytical approach. The study reaches several results, the most important of which are: the UAE legislator protects the public money from any violation through a set of laws that forbid to dispose public money, its seize, or its acquisitive prescription. The study also reaches several recommendations, the most important of which are: the legislator has permitted to dispose public money in accordance with legal conditions and regulations. Thus, any disposal violation will be invalid. The study also recommends the necessity of continuous work on developing legislations that regulate and control the protection of public money in the UAE.