The State Comptroller
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ID: 314301
2026
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Abstract
Abstract The state of Israel founded the institution of the State Comptroller, by legislation, shortly after its establishment in 1948. The State Comptroller is an important constitutional organ that has several functions which are entwined with the Israeli separation of powers and its system of checks and balances. This chapter analyzes the State Comptroller’s functions, duties, and powers, as well as its relations with the government authorities. Supreme audit institutions worldwide, as well as the Israeli State Comptroller, act according to guidelines, principles and standards formed by the International Organization of Supreme Audit Institutions. This chapter emphasizes the unique characteristics of the Israeli Audit Institution and focuses on some distinctive aspects such as real-time audit, moral integrity audit, and imposition of personal responsibility. It also reviews some additional functions of the State Comptroller such as the exceptional responsibility to examine public complaints in its capacity as the Israeli Ombudsman.
| Reference Key |
openalex_W7162016993
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|---|---|
| Authors | Yoram Rabin |
| Journal | Oxford University Press eBooks |
| Year | 2026 |
| DOI |
10.1093/oxfordhb/9780192843524.013.0038
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| URL | |
| Keywords | Keywords not found |
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