Deloitte

Key Findings

• Political: Israeli procurement records establish that Deloitte Israel was selected by the Prime Minister’s Office to conduct a comprehensive strategic situation assessment for the National Public Diplomacy Directorate and to support formulation of a broader strategy; the initial assessment was recorded as completed, while an option authorised later work through 23 June 2025 without establishing delivery of every later task.^{1, 2}
• Economic: Deloitte Israel reports about 2,000 employees, while its R&D Innovation Center reports more than 250 engineers working on AI, software, cloud, data and related technology products; the firm has also continued acquiring or integrating Israeli technology and advisory businesses.^{3, 4, 5, 6, 7, 8, 9, 10, 11}
• Digital: Deloitte Consulting and Technologies Ltd supplied Adobe Experience Manager licensing and related expert/maintenance support for Israeli Ministry of Justice online forms and digital services, including infrastructure capable of validating citizen submissions and transferring information into Ministry systems.^{12, 13}
• Not found: The military audit found no public evidence of a directly named IDF or Israeli Ministry of Defense contract, weapons or military-component supply, military-base sustainment, or purpose-built targeting or kinetic systems. The documented defence-sector links consist principally of professional-services capability, sector contacts, an IAI auditor appointment and an unidentified “security bodies” payroll-audit engagement whose participating bodies were not disclosed.^{14, 15, 16, 17}

Target Profile

Key Facts:

• Deloitte Israel reports about 150 partners/directors and about 2,000 employees serving private and public-sector clients.³
• Its R&D Innovation Center reports more than 250 engineers and work across AI, software engineering, cloud, MLOps, data, computer vision and decision support.⁴
• Deloitte Middle East maintains a Ramallah/Al-Bireh office serving Palestinian Territories clients and public-sector/international-development organisations.²⁴
• Deloitte’s global structure requires entity-specific attribution: member firms are legally separate and generally cannot bind one another merely through the Deloitte name.¹⁸

Executive Summary

Deloitte’s documented Israel/Palestine nexus is concentrated in economic, political and civilian digital activity rather than verified military supply. Deloitte Israel maintains a large local professional-services operation, including roughly 2,000 employees and an R&D Innovation Center reporting more than 250 engineers. Its economic footprint also includes repeated acquisitions or integrations of Israeli consulting and technology businesses and ongoing Israeli public-sector engagements.^{3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 25, 26}

The strongest political evidence is a direct Deloitte Israel engagement with the Israeli Prime Minister’s Office National Public Diplomacy Directorate. Procurement records trace the engagement to a 2022 selection of Deloitte Israel for a situation assessment, strategic planning and implementation support. The first milestone - a comprehensive strategic situation assessment - was recorded as completed, while the later option contemplated work on a comprehensive strategic plan and adapting public-diplomacy activity to digital environments, multiple fronts, varied audiences and complex messages.^{1, 2} This is the principal basis for the fixed Political score of 7.46.

The strongest digital evidence is a separate civilian Ministry of Justice engagement. Deloitte Consulting and Technologies Ltd was identified as the authorised supplier for Adobe Experience Manager licensing and related expert services. Ministry documentation says the platform supports online forms, workflow, content and PDF services; secure forms can validate citizen-provided information, transfer it into Ministry systems and integrate with the national identification system.^{12, 13} The audit did not identify evidence that Deloitte itself hosted or reused those citizen datasets, nor did it connect this procurement to military targeting, intelligence activity, settlement administration, facial recognition or predictive surveillance.^{12, 13}

The military record is materially weaker. Deloitte Israel markets a Defense, Security & Justice practice, took part in a 2025 defence-sector conference, became auditor to Israel Aerospace Industries in 2026, and was named in a payroll-audit procurement for unidentified Israeli “security bodies.”^{14, 15, 16, 17} The audits nevertheless found no public evidence of a directly named IDF or Ministry of Defense contract, weapons or components, military construction or logistics, export-controlled supply, or a Deloitte-developed targeting or kinetic system. The “security bodies” record does not identify the participating bodies, so IDF or Ministry of Defense involvement remains unverified.¹⁷

The resulting fixed V6.5 score is 681, Tier B (Severe Complicity). The score is driven by the direct Prime Minister’s Office public-diplomacy strategy engagement and Deloitte Israel’s substantial current economic/R&D footprint, with a smaller but direct civilian-government digital-services contribution. Military remains zero because the military audit produced no qualifying military frame.

Timeline of Relevant Events

Corporate Overview

Deloitte is organised through DTTL and legally separate member firms rather than as a single operating corporation whose acts can automatically be attributed across jurisdictions. DTTL does not itself provide client services, and Deloitte’s own disclosures state that member firms and related entities are legally separate and liable for their own acts.¹⁸ The Israeli audit entity, Brightman Almagor Zohar & Co., is registered as an Israeli partnership within the Deloitte network.¹⁹

Deloitte Israel represents a substantial local operating platform. It reports approximately 2,000 employees and 150 partners/directors and serves private businesses, public institutions and technology companies.³ Its R&D Innovation Center reports more than 250 engineers and describes close work with Deloitte US and global clients on AI, software engineering, cloud, MLOps, data, computer vision and decision-support technologies.⁴

The firm’s Israeli economic footprint has also expanded through acquisitions and integrations of local service and technology businesses. The audited record includes Trigger-Foresight, Radhan, Awesome, Confirma, BizFlow, Ops Labs, OpTeamizer and later transactions or agreements involving Biconix, SangIT and Vision.bi. The transaction records generally do not disclose purchase prices or exact equity percentages, and some describe acquisitions of operations rather than conventional share acquisitions. The Biconix and SangIT sources establish signed agreements without independently verified closing.^{5, 6, 7, 8, 9, 10, 11, 33, 34}

Deloitte Middle East meanwhile maintains a Ramallah/Al-Bireh office in the Palestinian Territories and reports work with bodies including the Palestinian Government, World Bank, USAID, European aid agencies, UNDP and UNRWA.²⁴ Deloitte Middle East has also documented Gaza-related humanitarian assistance through UNRWA, the Palestine Red Crescent, UNICEF, Anera and initiatives assisting Palestinian and Gazan beneficiaries.^{35, 36} These records document separate civilian and humanitarian activities. Under the scoring rubric, humanitarian assistance does not reduce positive scores in other domains.

Domain Summaries

Military: Military

Mechanism of Involvement

The military audit identified a professional-services presence around Israel’s defence sector but no qualifying military-production or supply frame. Deloitte Israel currently markets a Defense, Security & Justice practice whose stated capabilities encompass cyber, logistics, mission analytics, finance and other services for military, defence and intelligence customers as a class.¹⁴

Documented sector relationships include Deloitte participation in the February 2025 “Definitely Defense” conference with Israeli defence-industry and Ministry representatives, and Brightman Almagor’s March 2026 appointment as auditor of Israel Aerospace Industries.^{15, 16} An Israeli procurement entry also names Brightman Almagor Zohar for payroll-audit services for “security bodies” during 2023–2024, but it does not identify those bodies and therefore does not verify an IDF or Ministry of Defense client.¹⁷

These records establish defence-sector proximity and professional engagement. They do not establish Deloitte as a weapons manufacturer, military component supplier, base-services contractor or provider of purpose-built kinetic systems.

Counter-Arguments and Evidence Limits

The strongest defence is the absence of a verified military supply chain. No public evidence was identified of a directly named Deloitte Israel IDF or Ministry of Defense procurement award, weapons or ammunition supply, military components, export licences, military construction, base sustainment, freight for arms, or involvement in Iron Dome, Arrow, Merkava or comparable strategic systems.

The IAI relationship is an audit appointment.¹⁵ The 2025 conference establishes professional contact rather than procurement.¹⁶ The “security bodies” payroll engagement is administrative in nature and leaves the end users unidentified.¹⁷ General cyber, AI and government-service capabilities were not treated as military evidence without a documented connection to military targeting, weapons integration or another designed kinetic function.

The Gaza Humanitarian Foundation record is similarly limited. GHF said only that it was discussing Deloitte as a possible audit/assurance provider; the audits found no evidence that Deloitte accepted the role, designed GHF’s distribution model, selected sites, created security arrangements or performed the separate work associated with BCG.^{31, 37}

Named Entities and Evidence Map

Digital: Digital

Mechanism of Involvement

The strongest Digital evidence is the Israeli Ministry of Justice Adobe Experience Manager procurement. Deloitte Consulting and Technologies Ltd, company number 514771427, was named as supplier for licensing/use and expert services, with a 2026 option valued at USD 62,304.¹² Ministry documentation identifies Deloitte as Adobe’s sole authorised AEM licence seller in Israel for the engagement and describes the system as infrastructure for Ministry and citizen-facing forms, workflow, content services and PDF handling.¹³

The same professional opinion states that secure forms can validate citizen submissions in real time, transmit information into Ministry systems and integrate with Israel’s national identification system.¹³ The procurement therefore constitutes direct civilian-government digital infrastructure and support rather than a general market association.

Deloitte also has broader relationships with Israeli-origin or Israeli-founded cyber and enterprise-technology companies. Examples include Adaptive Shield, Wiz, Claroty, NICE, Check Point and CyberArk across different Deloitte member firms, while Deloitte Israel maintains substantial cyber and R&D capabilities.^{38, 39, 40, 41, 42, 43, 4}

Counter-Arguments and Evidence Limits

The Ministry of Justice engagement is civilian. No public evidence identified in its procurement documentation tied it to the IDF, Ministry of Defense, intelligence agencies, military targeting, weapons, settlement administration, facial recognition or predictive surveillance.^{12, 13}

The records establish that Ministry forms can transmit data into Ministry systems, but they do not establish that Deloitte itself hosts, stores, routes for its own purposes or reuses citizen datasets.¹³ The audits also found no direct Deloitte Project Nimbus award, despite Deloitte Israel’s presence in the broader cloud ecosystem and participation by Deloitte personnel at a Nimbus conference.

Likewise, the wider cyber partnerships concern enterprise security, identity, cloud and operational-technology protection. No audited source established deployment of those products by Deloitte for Israeli military surveillance or offensive cyber operations.

Named Entities and Evidence Map

Economic: Economic

Mechanism of Involvement

Deloitte Israel’s current scale is the central economic factor. It reports about 2,000 employees and 150 partners/directors, while the R&D Innovation Center reports more than 250 engineers developing AI and software-related capabilities.^{3, 4} The examiner treated this current R&D footprint as stronger evidence than generic office presence and placed Economic Impact in the 7.0–7.4 Core R&D band.

Deloitte Israel also participates actively in Israel’s technology and investment ecosystem. Its audited activities include startup and multinational-company support, technology scouting, innovation and R&D-centre assistance, cyber-market analysis and repeated acquisitions or integrations of Israeli advisory and technology operations.^{5, 6, 7, 8, 9, 10, 11, 44, 45, 46}

The economic audit further identified current Israeli government relationships. These include the Prime Minister’s Office, Ministry of Justice and Ministry of Health, although contract values and service scopes vary and should not be aggregated as though all represented one programme.^{1, 12, 25}

This evidence supports the fixed Economic score of 6.99: substantial and current local economic embedding, including a sizeable technology/R&D base, without evidence establishing national-sector dominance, indispensability, complete Israeli revenue, market share or a uniquely critical economic role.

Counter-Arguments and Evidence Limits

Deloitte’s network structure limits transitive attribution. DTTL and local member firms are legally separate, and the audits did not establish that DTTL beneficially owns Deloitte Israel as a conventional wholly owned subsidiary.^{18, 19}

No public evidence identified a Deloitte office, acquisition, property, product or revenue stream specifically located in or tied to an Israeli settlement. Deloitte’s Ramallah/Al-Bireh office is a Palestinian Territories operation and was explicitly not treated as settlement evidence.²⁴

The economic audit also found no public evidence that Deloitte underwrites Israeli sovereign or war bonds, holds a disclosed proprietary portfolio of Israeli defence companies or OHCHR-listed settlement businesses, or derives a quantified level of global revenue from Israel. The acquisition record largely concerns professional-services and technology operations rather than manufacturing.^{5, 6, 7, 8, 9, 10, 11}

Deloitte has also performed economic-development and professional-services work for Palestinian beneficiaries. Deloitte Middle East maintains the Ramallah office, and a historical USAID programme employed Deloitte Consulting on a West Bank and Gaza trade project intended to increase Palestinian private-sector trade and investment.^{24, 47}

Named Entities and Evidence Map

Political: Political

Mechanism of Involvement

The strongest political evidence is the Deloitte Israel consultancy for the Israeli Prime Minister’s Office National Public Diplomacy Directorate. Procurement records state that the original process sought an external consulting firm to conduct a situation assessment, formulate a strategic plan and accompany implementation. Deloitte Israel was selected in August 2022 with a recorded bid of NIS 500,002 including VAT.²

The PMO protocol records that the first milestone, a comprehensive strategic situation assessment, had been completed. It describes a second milestone concerning formulation of a comprehensive strategic plan and records discussion of adapting routine and emergency public-diplomacy activity to the digital environment, multiple public-diplomacy fronts, varied target audiences, complex messages and personalisation.²

The PMO subsequently exercised an option extending the engagement from 24 June 2024 to 23 June 2025.¹ The procurement’s displayed zero-budget value reflected use of previously approved funds rather than proof that the work was free; the protocol referenced remaining approved budget.²

The examiner treated the completed strategic assessment and the direct public-diplomacy strategy mandate as the governing Political frame. That direct state communications role drives the fixed Political Impact score of 9.00 and Proximity score of 9.00.

Counter-Arguments and Evidence Limits

The procurement record does not identify specific propaganda messages, media purchases, named foreign audiences, military tasking, IDF coordination, intelligence support or battlefield information-operations products.² The extension authorised work through June 2025, but the audits did not identify dated Deloitte deliverables or invoices showing exactly which tasks were undertaken after the July 2024 ICJ advisory opinion or November 2024 ICC warrants.^{1, 2}

No public evidence identified a continuation of this specific National Public Diplomacy Directorate assignment after 23 June 2025. A later PMO engagement involving Deloitte concerned accounting audit and control services and was treated as a separate commercial relationship.²⁶

The broader political record also contains materially countervailing activity. Deloitte Middle East publicly documented Gaza humanitarian assistance through UNRWA, the Palestine Red Crescent, UNICEF and Anera, support for Gaza families evacuated to Egypt and programmes involving Palestinian beneficiaries.^{35, 36} Deloitte & Touche (M.E.) also audited a USAID-funded West Bank and Gaza education/technology programme, with the audit record reporting no material weakness or material instance of noncompliance identified by Deloitte.⁴⁸

Settlement-specific evidence is weak. Deloitte was not identified in the reviewed 2025 OHCHR settlement-business report, although that database has a bounded mandate and incomplete coverage and non-mention is not treated as clearance.⁴⁹ The 2019 Deloitte US JNF-USA donation was described as a grove of trees “throughout the land of Israel,” but the audited source did not identify a settlement location or an IDF/FIDF beneficiary.²⁷

Named Entities and Evidence Map

Complicity Index Score

Method: V6.5.

• V_MAX: 7.46 Avg_OTHERS: 3.57
• BRS Score: 681 Tier: B (Severe Complicity)

Political supplies the V_MAX because the audited evidence establishes a direct Deloitte Israel role in strategic work for the Prime Minister’s Office National Public Diplomacy Directorate, including completion of a comprehensive strategic situation assessment.^{1, 2} Economic is the next-strongest domain because of Deloitte Israel’s approximately 2,000-person footprint and 250-plus-engineer R&D centre, while Digital reflects the direct but civilian Ministry of Justice AEM engagement.^{3, 4, 12, 13}

The V6.5 result is scale-free and evidence-only: Impact scores the type of documented activity, Magnitude its demonstrated scale, and Proximity the directness of the relationship. The values above are the final human-vetted scores and are not altered by unsupported inference or by associations that did not meet a qualifying evidentiary frame.

Methodology Note

• Evidence is restricted to findings established in the four completed Military, Digital, Economic and Political audits. Unverified or unresolved propositions remain qualified and are not promoted into definitive claims.
• V6.5 is scale-free: Impact (I) reflects the nature of the documented activity, Magnitude (M) its demonstrated scale, and Proximity (P) the directness of the relationship.
• Temporal treatment matters. Historical, divested, expired or exited activity is discounted or identified as such rather than treated automatically as current.
• Entity attribution follows the evidence. Deloitte member firms are legally separate, so conduct by Deloitte Israel, Deloitte US, Deloitte Middle East or another member firm is not transferred across the network without documentary support.¹⁸
• Relationships are assessed for documented acts and results; another party’s unrelated conduct is not transferred automatically. Direct institutional partnerships remain eligible where their documented acts meet the rubric. A settlement operation may count in economic and political analysis when established, but no Deloitte settlement operation was verified in these audits.
• Humanitarian assistance does not offset positive scores in other domains under the rubric; the separate Deloitte Middle East activities are retained as evidence rather than used as mitigation.
• “No public evidence identified” is retained where bounded searches produced no verified evidence. It does not mean that a universal negative has been proven.