The Audit in Hebrew Law
October 23, 2009 | Dr. Amichai Cohen
A fundamental study of major Judaic adjudication sources concerning public trustees reflects a trend of discomfort along with a demand for transparency and rendering an account by the trustee. This trend does not co-exist with such control and review mechanisms. However, a scrutiny of various sources reveals a more complex picture: Many biblical and Talmudic sources reflect the view that transparency is an important requirement for various reasons.