MILGROM, Tamar <br/><br/>
Israel's auditor as policy change agent :  the case of water policy 

 - Philadelphia :  Routledge,  July 2008 
<br/><br/> A number of studies establish that state auditors in several jurisdictions “criticize existing policy objectives that are important and sensitive.” Yet little has been written about the actual influence of audit reports on policy change. Using commonly accepted policy change models, this article examines the influence of SCO reports on water policy. We demonstrate that, in the absence of supporting conditions for policy change, audit reports have had only marginal influence on the setting of water policy. The auditor's relatively minor role as a policy change agent is reflected in the finding that only 49 of 278 audit findings (17.6%) were corrected as a direct result of audit reports. These corrections reflect relatively minor changes. SCO reports on water policy seldom revealed previously unknown problems. In light of these findings, we consider whether the auditor was mistaken in deciding to devote considerable audit resources to the water problem.