The comptroller may not be a member of the Knesset or otherwise engage in politics and is prohibited from any public or private activity that could create a conflict of interest with the independent performance of the duties of the office.

The state comptroller, although lacking in authority to enforce compliance, has broad investigative powers and employs hundreds of staff members, including accountants, lawyers, and other relevant professionals.

[4] The principal function of the state comptroller is to check on the legality, regularity, efficiency, economy, and ethical conduct of public sector institutions.

The checks are performed by continuous and spot inspections of the financial accounts and activities of all ministries, the armed forces and security services, local government bodies, and any corporations, enterprises, or organizations subsidized or managed by the state in any form.

By law, the State Comptroller in Israel also functions as Ombudsman (Hebrew: נציב תלונות הציבור‎ Netziv Tlunot HaTzibur) to whom members of the public may lodge complaints about actions by governmental bodies that have caused them harm.