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

Hans Schäfer

Chapter 3 in State Audit, 1981, pp 46-69 from Palgrave Macmillan

Abstract: 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.

Keywords: Federal Government; Federal Republic; State Comptroller; German Democratic Republic; State Audit (search for similar items in EconPapers)
Date: 1981
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DOI: 10.1007/978-1-349-04666-9_3

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