The Politics of Accountability: Institutionalising Internal Auditing in Israel

21 Pages Posted: 18 Mar 2003

See all articles by Robert R. Schwartz

Robert R. Schwartz

University of Haifa - Department of Political Science

Raanan Sulitzeanu-Kenan

Hebrew University of Jerusalem - Department of Political Science

Abstract

Israel's attempt at strengthening public sector internal audit is found to have limited success, conforming with experiences of other countries. The adopted internal audit policy had little more than symbolic value, being devoid of stipulations to affect significant change. This is confirmed by implementation data that reveal low scores for most organizations across dimensions of structure, process and outcome. Politics of accountability and policy change models help to explain the causes of ineffectual internal audit legislation and of weak implementation. Findings suggest that top-down approaches to strengthening public sector internal audit are misplaced.

Suggested Citation

Schwartz, Robert R. and Sulitzeanu-Kenan, Raanan, The Politics of Accountability: Institutionalising Internal Auditing in Israel. Available at SSRN: https://ssrn.com/abstract=320571

Robert R. Schwartz (Contact Author)

University of Haifa - Department of Political Science ( email )

Haifa
Israel

Raanan Sulitzeanu-Kenan

Hebrew University of Jerusalem - Department of Political Science

Mount Scopus
Jerusalem 91905, Jerusalem 91905
Israel

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