State Audit pp 46-69 | Cite as

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

  • Hans Schäfer


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.


Federal Government Federal Republic State Comptroller German Democratic Republic State Audit 
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Copyright information

© State of Israel, State Comptroller’s Office 1981

Authors and Affiliations

  • Hans Schäfer

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