The Leading Team

Gyora Hartog, CEO 


Mr. Hartog serves as the CEO of Audit Corporate Governance Services. 


Mr. Hartog has over 30 years of investigative experience.  He presided over the Investigations Department at the Israeli Securities Authority for approximately six years, specializing in capital markets investigations that included far-reaching economic investigations into accounting fraud in public companies, and far-reaching investigations into securities trading fraud.


As managing partner of Audit Corporate Governance Services, Mr. Hartog was appointed by Justice Varda Alshech to the intricate task of investigating the collapse of the Club Market chain of supermarkets.  He’s also personally involved in managing and running all investigational audits that our firm handles.


Mr. Hartog has facilitated and performed questioning of witnesses and suspects, provided testimonies in court, and guided legal proceedings that were part of investigations.


Before joining Audit Corporate Governance Services, he had numerous command positions in the Israeli Defense Force (IDF), including Lieutenant Colonel with the investigational arm of the Military Police where he served as Commander of the Special Investigations unit, which is responsible for fraud cases within the IDF and for international investigations.


Mr. Hartog has an MBA from the Tel Aviv University, and a combined Master’s degree in sociology and criminology from the Haifa University.




Hovav Rika, CPA, Partner

Hovev Rika, CPA, has a Bachelor’s degree in accounting and business administration from the College of Management (Israel), Certification holder of Quality Control Internal Audit Department (QAR) and is a member of the Israel Internal Auditors Organization (IIA).

Hovev Rika, CPA, has over eight years of internal audit, consulting on risk management and controls, and SOX implementation experience.  He is in charge of the internal auditing and risk assessments practice of our firm. 


Mr. Rika is the internal auditor of several public companies, municipal bodies, foundations, Kibbutzim, and other organizations.  As part of this line of work, he is responsible for the internal auditing of a range of subjects in leading  public pompanies in sectors such as: trade, holding corporations, infrastructure, energy, insurance, capital markets, real estate, projects, etc.


Mr. Rika also joins unique audit projects that cover risk assessments, fraud and embezzlement reviews, subsidiary audits, and more.


Hovev Rika, CPA, used to serve as the deputy internal auditor for large Israeli corporations such as Cellcom Israel Inc. and Netafim Inc.  He also worked at PWC Kesselman & Kesselman where he specialized in the high-tech and biotech sectors.

Shelly Gluklich-Fuchs, CPA, Partner 


Shelly Gluklich-Fuchs, CPA, manages the internal audit and ISOX practices in our firm.  She is the auditor of many companies, and specializes in internal audit for public and private corporations in different sectors: capital markets (including mutual funds), index-linked notes and banks, as well as infrastructure (including water), holding corporations, and high-tech companies.


Ms. Gluklich-Fuchs has substantial experience and knowledge in performing comprehensive risk assessments, leading Sarbanes-Oxley related projects, and ISOX. 


She was the internal auditor for Xerox Israel Inc. and has been a CPA and auditor since 2001. She holds a Bachelor’s degree in accounting from the College of Management (Israel).