The Constructive Audit Reform: Reaching National Objectives

360 degrees: The systems audit program for evaluating the meeting of national objectives

  • Comptroller Englman is promoting a systems audit program, “360 degrees”, which examines the way government ministries and public authorities meet national objectives. The examination will be done in a multidimensional fashion, from different angles and using a number of audit reports.

  • As part of the systems examination, national objectives will be selected and these will be examined by a number of audit divisions from different areas, to deepen the audit by looking at the focus area from various perspectives.

  • The goal: To get as complete an audit picture as possible.

  • Therefore, for example, the issue of public housing will be examined in several audits to be conducted by audit divisions from different audit fields.


State Comptroller Matanyahu Englman has begun implementing the “constructive audit reform” that emphasizes defined areas as national objectives and examination of different steps taken by the government to meet these objectives. As part of this, the comptroller is promoting a new program, “360 degrees”, according to which, areas defined as national objectives will be examined, in parallel, horizontally in different reports and by different audit divisions.

Comptroller Englman believes that to enhance audit work and get a complete audit picture, the actions taken by government ministries and local authorities to meet the objectives must be examined multidimensionally and from different audit angles.

Thus, for example, everything related to the housing market, which is a key national objective, will be examined using the new audit format. Comptroller Englman has instructed the professional teams in his office to examine the matter comprehensively, “360 degrees”, from the infrastructure perspective, the planning perspective, financial perspective and the regulatory perspective, which will enable identification of significant failings and obstructions and allow audit recommendations for streamlining and achieving national objectives to be made.

The housing market problem – examination of the government’s actions to achieve the objective will be done from a range of perspectives, including:

  • The process of vacating IDF bases with the stress on bases in areas of high demand.

  • The bureaucratic burden, which is part of the housing market, on the national level and the local level in the planning committees and construction in local authorities.

  • Investments in infrastructure projects in cooperation with the private sector in the interest environment existing in Israel and in relation to other countries in the world.

  • Employment in the periphery solutions that impact directly on the demand for housing in these areas.

  • Government activities through the Israel Land Authority (ILA) and the Ministry of Housing in advancing new projects and more.