The auditing of public policy and the politics of auditing: The US GAO andIsrael's State Comptroller

A purist conception of audit independence appears to be obsolete. A survey of audit activities of the U.S. General Accounting Office (GAO) and Israel' s State Comptroller describes pressures on audit bodies to examine sensitiv e policy issues and to enter partisan and personal squabbles between electe d officials. The critique of the GAO by the National Academy of Public Admi nistration recommends that legislators refrain from asking the audit body t o deal with politically sensitive issues. In order to salvage something fro m the principle of audit independence, it appears more realistic to urge di ligence oil the part of the supreme auditor.