The Full Journal

Introduction by the State Comptroller and Ombudsman of Israel

In the years since I was chosen to serve as the State Comptroller and Ombudsman of the State of Israel, I have met many people who are involved in the field of auditing. I have also reviewed some articles on the subject of government auditing, in order to investigate further the status of the Office of the State Comptroller and Ombudsman, and the issues that concern this institution in the present era. To my surprise, I found that there is a serious deficiency with regard to research in the field of state audit. I have therefore decided to encourage academic work and research in the field of state auditing, and included in this general encouragement – I have instructed those engaged in this study to reevaluate the influence on the public of the journal put out by our office: the "Israel Journal of State Audit". The objective of this assessment is to have this journal become the main platform for the publication of in-depth research in the field of state auditing.

The current issue of this journal, Number 63, constitutes the product of our renewed and comprehensive thinking regarding the status and character of the journal. This issue deals, in depth, with themes relating to the status of the State Comptroller in the public sphere in the State of Israel, from the perspective of both Israeli and international law. This issue of the journal also represents the spirit of the current time, and summarizes my tenure of more than five years – during which I have tried to instill my policies in all areas of the Office’ work.

From here, we need only to move forward and strengthen the status of this journal, and to strive to have it continue to serve as a key platform for the publication of quality research and articles in the field of state auditing; I hope that, in the future, this journal will provide a serious basis for studies in this field. For this purpose, we have already issued a request for submissions for the journal’s next issue, and I hope that there will be many strong responses.

I would like to thank all those who contributed to the publication of the current issue of this journal. Special thanks to the Legal Advisor to the State Comptroller, who also serves editor-in-chief of the journal, Prof. Yoram Rabin; he heads the editorial board and has done much to bring about the journal’s success; thanks also to the deputy editor Dr. Matan Guttmann, and to the other members of the editorial board – Shai Mizrahi, Adv. Ronit Sandberg, Adv. and Ms. Ahuva Nevo. I also wish to express my gratitude to the production editors Alon Rodas, Adv., and Ms. Tal Yabetz.

Judge (ret.) Joseph Haim Shapira

The State Comptroller and Ombudsman

Introduction by the Director-General of the Office of the State Comptroller and Ombudsman

Conducting state auditing and of investigating public complaints is characterized by integration of a practical and a theoretical dimension. State audit and public complaint investigation can be conducted in a professional, efficient and innovative manner only through reliance on the highest level of theoretical but relevant research and development. 

Indeed, "nothing is practical as good theory". For the past 58 years, the "Israel Journal of State Audit" has provided a platform for studies of theoretical and practical issues in state auditing and the investigation of public complaints. The articles published in this journal in the past, and those that are being published in the present, are an important contribution to the professional theory of state auditing and the investigation of public complaints. They will do much to improve professional work in these complex areas.

The importance of the journal is that it is the only academic framework that deals exclusively with state auditing and public complaints investigation. Since these professional fields move along the border between various areas of knowledge research - political science, law, economics, accounting, etc. – there is, of course, no single academic journal capable of discussing all the various aspects of state audit and the investigation of public complaints integrated along with research and knowledge of these fields. The journal fills this gap and provides a platform for researchers and scholars to discuss issues related to the areas of state auditing and investigation of complaints, viewing these issues from different research angles.

The last issue of the Journal was published in 2011, and since that time, major reforms have taken place in many professional fields that are dealt with the Office of the State Comptroller and Ombudsman, the most important of which has been the writing of our State Audit - Professional Guide (2018). The publication of this journal is a further step being taken in the process of strengthening and improving the professional aspect of the work carried out by the Office. The journal’s current issue, as well as its next issue, will be characterized by a more academic and professional dimension. The aim is to attract senior researchers to publish studies, while continuing to encourage Ministry employees to share various aspects of their professional work with the academic community and other audiences. In order to increase the circulation of this journal and to increase the professional discourse, we will work to publish this journal in various databases, and will continue to translate articles into the English language, as was done in the past.

I would like to thank all those involved in the work of publishing Issue 63 of the Journal - first among them being the editor-in-chief, Prof. Yoram Rabin; and the assistant editor, Dr. Matan Guttmann; the members of the editorial board - Shai Mizrahi, Adv. Ronit Sandberg, Adv. and Ms. Ahuva Nevo. Thanks also to the production editor - Alon Rodas, Adv. and Ms. Tal Yabetz. I also wish to thank the director of the editing and publications division, Ms. Shlomit Saban, and the deputy director of the division for publishing, Mr. Yehoshua Hershkovitz.

Elie P. Mersel

Director General (CEO) 

Office of the State Comptroller and Ombudsman

Contents 

1. 1. Questions and answers with the State Comptroller and Ombudsman of Israel, Judge (ret.) Joseph Haim Shapira \\ David Nahir
   
   
2. 2. The State Comptroller and Human Rights in Israel \\ Aharon Barak
   
   
3. 3. The Role of the State Comptroller in the Constitutional-Institutional Law:  Social Rights as a Case Study \\ Salim Joubran
   
   
4. 4. From State Comptroller to National Human Rights Institution – A Short but Necessary Path \\ Elie P. Mersel, Matan A. Guttman & Alon Rodas
   
   
5. 5. State Audit Work that Raises a Suspicion of Criminal Conduct – the Case of Israel \\ Yoram Rabin & Tehila Winograd
   
   
6. 6. The Birth of the Modern Ombudsman Concept \\ Isaac Becker