The State Comptroller publishes methodological guide in the field of international comparisons related to the cost of living, and SAI Israel's deficiencies rectification index for follow-up audits
According to the approach of the State Comptroller and Ombudsman, Mr. Matanyahu Englman, the types of audits conducted should be diversified including audits related to the cost of living, and the number of follow-up audits should be increased in order to motivate the auditees to rectify their deficiencies.
The economic advisor to the State Comptroller, Mr. Yaron Fishman, wrote two methodological papers:
- A Methodological Guide: Indicators for International Comparisons and Benchmark Countries to Israel in the State Comptroller's Audit Reports on Cost of Living - Abstract (in cooperation with Nir Lesser, assistant to the economic advisor).
- A Methodological Paper:SAI Israel's Deficiencies Rectification Index for Follow-Up Audits and its Results for Years 2020 - 2021
The first document is intended for audit teams in order to improve the efficiency of performance audits and to generate significant audit findings in the field of cost of living and international comparisons. It may also be useful for additional audiences engaged in economic analysis, cost of living issues, and international comparisons.
The second document present an initial index designed for evaluating the degree of deficiencies rectification by the auditees regarding deficiencies raised in follow-up audits. The index will give an indication of the effectiveness of state audit performance. The initial index was published in EUROSAI Magazine no 28 (2024).
