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The Constitutional Position of Supreme Audit Institutions with Special Reference to the Federal Republic of Germany

In: State Audit

Author

Listed:
  • Hans Schäfer

Abstract

There is a special fascination in comparing the Supreme Audit Institution (SAI) of Israel and its development untied to a tradition, with the SAIs of the Federal Republic of Germany and some other states, and observing both differences and similarities. The Israeli institution succeeded very rapidly in reaching a position of high international esteem, due in significant measure to the very meritorious activities of its head, Dr I. E. Nebenzahl. In addition, comparing SAIs of different states clarifies the advantages and drawbacks of one’s own SAI and stimulates reflection on new ideas for improvements.

Suggested Citation

  • Hans Schäfer, 1981. "The Constitutional Position of Supreme Audit Institutions with Special Reference to the Federal Republic of Germany," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 3, pages 46-69, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-04666-9_3
    DOI: 10.1007/978-1-349-04666-9_3
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