TY - JOUR
T1 - ISRAEL'S AUDITOR AS POLICY‐MAKER
AU - SHARKANSKY, IRA
PY - 1988/3
Y1 - 1988/3
N2 - Supreme audit institutions claim to avoid directly criticizing government policy. However, their assertions do not reflect reality. Israel's State Comptroller is explicit in criticizing government policy, and suggesting other policies in their place. The US General Accounting Office, the UK National Audit Office, and the Philippines Commission on Audit also criticize policy, but with styles that are more subtle and indirect than the Israeli auditor's. A review of the responses to Israel's audit reports reveals the extent of policy influence and the constraints that limit the auditor's role as a policy‐maker.
AB - Supreme audit institutions claim to avoid directly criticizing government policy. However, their assertions do not reflect reality. Israel's State Comptroller is explicit in criticizing government policy, and suggesting other policies in their place. The US General Accounting Office, the UK National Audit Office, and the Philippines Commission on Audit also criticize policy, but with styles that are more subtle and indirect than the Israeli auditor's. A review of the responses to Israel's audit reports reveals the extent of policy influence and the constraints that limit the auditor's role as a policy‐maker.
UR - http://www.scopus.com/inward/record.url?scp=84982763199&partnerID=8YFLogxK
U2 - 10.1111/j.1467-9299.1988.tb00682.x
DO - 10.1111/j.1467-9299.1988.tb00682.x
M3 - ???researchoutput.researchoutputtypes.contributiontojournal.article???
AN - SCOPUS:84982763199
SN - 0033-3298
VL - 66
SP - 77
EP - 89
JO - Public Administration
JF - Public Administration
IS - 1
ER -