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The Politics of Accountability: Institutionalising Internal Auditing in Israel
Author(s) -
Scwartz Robert,
SulitzeanuKenan Raanan
Publication year - 2002
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00151
Subject(s) - accountability , audit , internal audit , accounting , politics , public sector , legislation , business , performance audit , public administration , joint audit , political science , law
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.