The compliance of audited bodies to the recommendations published by the State Comptroller is very important while evaluating the effectiveness of the state audit process. To measure the effectiveness of the State Comptroller's audit the rate of deficiencies' rectification has been taken into account. Audit frequency is defined as the number of audits in audited bodies in a given period. The effectiveness of the State Comptroller's audit carried out in the Israeli Defense Forces (IDF) characterized by a rigid hierarchy was compared with that of the State Comptroller's audit carried out in the Ministry of Defense (MOD) characterized by a less rigid hierarchy.
ASJC Scopus subject areas
- Business and International Management
- Public Administration