Los Angeles and Jerusalem, July 10 - Joseph Zernik, PhD, of Human Rights Alert (NGO) has filed a request for opinions by notable Israeli CPAs, regarding alleged fraud in the April 8, 2012 Audit Letter by Erez Shefler, CPA (Isr), pertaining to compliance of ComSign LTD - sole certifier of electronic signatures of the State of Israel. 
The requests for opinions have been forwarded to:
- Doron Copman, CPA (Isr), President, Institute of Certified Public Accountants. 
- Dr Naftali Freed, CPA (Isr), Ernst & Young Israel – Kost Forer Gabbay & Kasierer, who is listed as an expert in electronic IS audit. 
- Yaron Peled, CPA (Isr), Ziv, Haft & Co, who is listed as an expert in electronic IS audit 
- Doron Ronen, CPA (Isr), Shiff Hazenfratz & Co,  President of the Israeli Information Systems Audit and Control Association - the Israel Branch of ISACA [6,7]
- Did not sign the April 8, 2012 ComSign Audit Letter in good faith;
- With others, was/is part of a attempted fraud/serious fraud on the People, which undermines the integrity of all government records of the State of Israel.
As evidence of the fraud in the 2012 Audit Letter of ComSign, Dr Zernik provided a list of corporate and public legal records, pertaining to ComSign LTD, and the manner in which it was established as sole certifying authority for the State of Israel by Attorneys Yoram HaCohen and Amit Ashkenazi from the Ministry of Justice, with no lawful authority, relative to the Electronic Signature Act (2001). 
"Effectively, ComSign, with help from Attorneys Yoram HaCohen and Amit Ashkenazi from the Ministry of Justice, hacked the digital seal of the State of Israel," sums it Dr Zernik.
The CPAs' opinions have been requested in support of an intended complaint against CPA Erez Shefler, who signed the 2012 Audit Letter. Help was also requested in identifying mechanisms for initiating the complaint procedure with the Institute of Certified Public Accountants, or any other mechanism for initiating peer-review and enforcement of ethics and/or professional standards or rules among certified accounts in Israel.
Of the four CPAs, to whom the requests were forwarded, so far only Mr Doron Ronen, President of the Israeli Information Systems Audit and Control Association - the Israel Branch of ISACA, has confirmed the receipt of the request for opinion.
Human Rights Alert's research, pointing to fraud in the conduct of ComSign and others, was based on data mining methods. The findings come as an epilogue to media reports from recent years, documenting the controversy surrounding the "privatization" of the certification authority of government electronic signature services, and delegation of the authority to ComSign. 
The recent requests for opinions by CPAs are part of system-wide survey of the responses by governmental and non-governmental agencies in the State of Israel, in view of overwhelming evidence of large-scale fraud in the electronic records systems of the courts and justice system, as documented in Human Rights Alert 2012 submission to the Human Rights Council of the United Nations. 
Responses by governmental and non-governmental agencies so far include:
- The Supreme Court - conducted simulated reviews on petitions, which challenged the validity of its own electronic records and provided falsified hand-certifications on the respective decisions, while denying access to the electronic records in the case management system of the Supreme Court, out of compliance with the law of the State of Israel and the Supreme Court's own recent decisions regarding access to judicial records.
- The Administration of Courts - responded by denying the Freedom of Information request for the Appointment Record of the Chief Clerk of the Supreme Court by invoking an exemption for "records of internal deliberation". Later the Administration of Courts refused to respond, with no legal foundation, on additional Freedom of Information requests.
- The State Ombudsman - who in 2010 published his own audit of the electronic record systems of the courts and ministry of justice, refused to comment on the 2012 submission to the United Nations.
- Members of Knesset (legislature) refused to comment, or provide assistance in obtaining Freedom of Information responses by the Administration of Courts.
- The current and two former Ministers of Justice - refused to comment on the 2012 submission to the United Nations.
- Three notable Israeli Computing/Encryption Experts - examined parts of the evidence. All three expressed alarm and serious concerns. One of the three also forwarded a request for Halachic (Jewish law) ruling by a prominent authority - Rabbi Adin Steinsaltz: Is the Supreme Court of the State of Israel engaged in large scale public deception?
- Several Israeli Legal Scholars - also provided helpful consultations.
- The Israeli Bar Association - so far failed to respond on request for comments on the 2012 Human Rights Alert submission. Both the Tel Aviv and Jerusalem offices have so far failed to confirm logging of the ethics complaints, filed against Attorneys Yoram HaCohen and Amit Ashkenazi for their parts in the affair.
- The Israel Chamber of System Analysts - has not responded on request for comments on the Human Rights Alert (NGO) 2012 submission, but one of the members of the Chamber posted a comment on the discussion board of the Chamber, regarding the submission, "Should be published in Hebrew in Israeli media NEWS." [capitals in the original - jz] 
Combined, the findings of the Human Rights Alert (NGO) 2012 submission present an alternate narrative, regarding the history the justice system of the State of Israel over the past couple of decade. During years, which were and are touted as the height of the "Constitutional Revolution",  the State of Israel entered a constitutional crisis, resulting from deliberate corruption of the judicial process by the judiciary and others, concomitantly with the introduction of new electronic record systems in the courts.
Similar events, relative to corruption of the state and federal courts in the United States, had taken place a couple of decades earlier, and are now manifested in widespread violations of Human Rights, the financial crisis, and civil unrest. 
The 2012 Human Rights Alert submission, regarding the State of Israel, recommends:
1. The electronic records systems of the courts should be examined, repaired, and validated by Israeli computing and legal experts, under accountability to the legislature.
2. A Truth and Reconciliation Commission should be established relative to conduct of members of the judiciary and the legal profession, who were involved in undermining the integrity of the systems;
3. No court of any nation should be permitted to develop and implement its own electronic record systems. ___________________
LINKS: 12-07-09 Request for opinions of senior Israeli CPAs: Copman, Freed, Peled, Ronen, in re: April 8, 2012 ComSign Audit Letter by Erez Shefler, CPA (Isr)
12-07-06 ComSign, LTD - sole certifying authority of electronic signatures for the State of Israel - compilation of corporate records
 Institute of Certified Public Accountants
 Ernst & Young Israel – Kost Forer Gabbay & Kasierer
 BDO Ziv Haft
 Shiff Hazenfratz & Co.
 ISACA (US)
 Evidence of fraud in the in the 2012 Erez Shefler, CPA (Isr) Audit Letter of ComSign - sole certifier electronic signatures of the State of Israel
- 12-06-07 PRESS RELEASE: ComSign - a legitimate electronic signature certifier for the State of Israel, or a large-scale con on the People by the government of the State of Israel?
- 12-07-06 PRESS RELEASE: Unannounced regime change in Israel - Electronic Signatures Act (2001) and Biometric Database Act (2009)
- 12-07-02 PRESS RELEASE: Israel Bar Association asked to investigate ethics complaint against Attorneys Yoram HaCohen, Amit Ashkenazi, re: fraud in implementing electronic signatures of the State of Israel
- 12-06-25 PRESS RELEASE: Hijacking of the Digital Seal of the State of Israel
- 12-06-01 PRESS RELEASE Responses by the Israel Chamber of System Analysts on report "Integrity or lack thereof of the electronic records systems of the courts of the State of Israel"
 10-07-29 Amendment to the Electronic Signature Act (2001) - compilation of media reports.
 12-07-02 Ethics Complaint filed with the Israel Bar Association against Attorneys Yoram Hacohen, Amit Ashkenazi for Breach of Loyalty, Fraud in implementation of the Electronic Signature Act (2001)
 10-08-18 Zernik, J: Data Mining as a Civic Duty – Online Public Prisoners’ Registration Systems,
International Journal on Social Media: Monitoring, Measurement, Mining 1: 84-96 (2010)
 10-08-18 Zernik, J: Data Mining of Online Judicial Records of the Networked US Federal Courts,
International Journal on Social Media: Monitoring, Measurement, Mining, 1:69-83 (2010)
 11-08-01 Zernik, J: Fraud and corruption in the US courts is tightly linked to failing banking regulation and the financial crisis, 16th World Criminology Congress presentation
 11-08-01 Zernik, J: Los Angeles Superior Court - widespread corruption and refusal of US government to take action, 16th World Criminology Congress presentation
 12-05-05 The Israeli "Constitutional Revolution", Presiding Justices Aharon Barak and Dorit Beinisch, and corruption of the Supreme Court of the State of Israel
- 12-06-08 Courts and Judges as racketeering enterprises under RICO (the Racketeer Influenced and Corrupt Organizations Act) - key element in the current financial
Human Rights Alert (NGO)
The 2010 submission of Human Rights Alert to the Human Rights Council (HRC) of the United Nations was reviewed by the HRC professional staff and incorporated in the official HRC Professional Staff Report with a note referring to “corruption of the courts and the legal profession and discrimination by law enforcement in California.”Human Rights Alert online Flag Counter: 140http://inproperinla.blogspot.
Take away justice, then, and what are governments but great bandit bands?Saint Augustine, Civitas Dei (City of God,4.4)