Abstract
This article deals with the process of development of the State audit of the educational system in Israel, while comparing this process in general with its development in the Arab educational system. The article will review all the chapters on the Ministry of Education in the State Comptroller's Reports, from the first Report to Report No. 54 of 2003, and will focus on the five reports containing chapters on the educational system in the Arab sector, namely: Annual Reports 23, 28, 42, 46 and 52, from the years: 1972, 1977, 1991, 1995, and 2001. The research questions are: “Did the State audit of the educational system in Israel develop at the same pace as in other spheres? And did the State audit of the educational system in the Arab sector develop at the same pace as in the educational system as a whole?” First assumption: “The State audit of the educational system in Israel was, from its inception, progressive with reference to spheres of efficiency, economy and moral integrity and kept pace with the development of the audit in general.” Second assumption: “The State audit of the Arab educational system lagged behind that of the educational system in general.” The article will accompany the process of development of the State audit in Israel of the educational system and will describe the stages it underwent, particularly the first stage of laying down audit guide lines and the second stage of expanding and deepening audit actions and the stage of transition from auditing economy, efficiency and effectiveness to a policy audit.
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