Audit Types and Areas

The State Comptroller’s audit reports encompass a wide range of topics and address all aspects of life for Israel’s residents, for example:

• Audits in the field of national security are aimed at assessing how security agencies operate to ensure the safety of Israel’s residents. For example, the report on the protection of transportation routes in the Judea and Samaria region.
  
  
• Cyber audits examine how the audited entities address significant risks related to information security and exposure to cyber threats. For example, the report that reviewed government risk management in the field of digital governance. 
  
  
• Information systems audits are designed to evaluate the integrity and robustness of information systems in the audited entities, as well as the effectiveness of the integrated computerized controls. For example, the follow-up audit on the Tevel project for upgrading the computing infrastructure of the National Insurance Institute. 
  
  
• Social audits are aimed at examining social issues, with an emphasis on disparities between the periphery and central regions, as well as how state authorities address the needs of populations in need of advancement. For example, the report on the Ministry of Welfare’s treatment of adults with disabilities and the report on promoting gender equality in local government. 
  
  
• Audits in the field of urban space are designed to assess the public spaces available to residents and visitors within local authorities. For example, the report examining how local authorities manage public playgrounds within their jurisdiction.
  
  
• Fraud and embezzlement prevention audits examine the measures taken by audited entities to prevent fraud and embezzlement, as well as to mitigate associated risks. For example, the report on fraud and embezzlement prevention at Israel Aerospace Industries.
  
  
• Audits in the field of proper governance examine whether audited entities operate in alignment with the principles of transparency, proper administration, and ethical conduct.  For example, the report on the Enforcement and Investigations Unit at the Ministry of Agriculture and the report on the Tax Authority’s handling of fraudulent invoices. 
  
  
• Systemic audits are aimed at examining national-level issues from multiple perspectives, providing a 360-degree view. For example, the report that reviewed regulatory and oversight aspects in the field of in vitro fertilization (IVF) and the report that examined English studies in the education system.
  
  
• Citizen service audits assess public services from the service recipients’ perspective. For example, the report that examined public service at the Israel Electric Corporation. 
  
  
• Environmental audits evaluate the actions taken by audited entities to protect Israel’s environment and natural resources.  For instance, the follow-up audits that reviewed the Israeli government’s response and preparedness for the climate crisis, as well as environmental pollution in Haifa Bay. Another example is the report on transboundary air pollution caused by waste burning in Judea and Samaria.
  
  
• Election and party funding audits examine the financial accounts of political parties running in the Knesset elections, the financial accounts of the factions and candidates in local elections, as well as the accounts of candidates in party primaries and the routine financial management of parties represented in the Knesset.  For example, the report that reviewed the accounts of factions, lists, and candidates in municipalities where elections were postponed due to the Swords of Iron War. 
  
  

These audits can be categorized into several types:

• Compliance audits – these audits examine whether the audited entities operate in accordance with laws, regulations, regulatory guidelines, and internal procedures. For example, the report on the supervision and oversight of government-owned companies.
• Performance audits – these audits focus on assessing o what extent the principles of economy, efficiency, and effectiveness are applied in the audited matter. For example, the report that examined the construction and fortification of the Prime Minister's residences.
• Financial audits – these audits focus on evaluating the risks, trends, and challenges arising from the financial reports of the audited entities.  For example, the report on the Budget Control Authority of the Football Association.