OECD Public Governance Reviews

2219-0414 (online)
2219-0406 (print)
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This series includes international studies and country-specific reviews of government efforts to make the public sector more efficient, effective, innovative and responsive to citizens’ needs and expectations. Publications in this series look at topics such as open government, preventing corruption and promoting integrity in the public service, risk management, illicit trade, audit institutions, and civil service reform. Country-specific reviews assess a public administration’s ability to achieve government objectives and preparedness to address current and future challenges. In analysing how a country's public administration works, reviews focus on cross-departmental co-operation, the relationships between levels of government and with citizens and businesses, innovation and quality of public services, and the impact of information technology on the work of government and its interaction with businesses and citizens.


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Mexico's National Auditing System

Mexico's National Auditing System

Strengthening Accountable Governance You do not have access to this content

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13 Jan 2017
9789264264748 (PDF) ;9789264264731(print)

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This report presents the findings and recommendations of the OECD review of Mexico’s national auditing system, with a focus on the Auditoria Superior de la Federación (ASF), the supreme audit institution. Reforms in Mexico have revamped the country’s institutional architecture and created several systems for strengthening accountability, integrity and transparency. The report highlights strategic considerations for the national auditing system and the ASF, examines the national and subnational dimensions of auditing in Mexico, and suggests ways for the ASF to enhance the impact and relevance of its work.

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  • Foreword and acknowledgements

    Recent reforms in Mexico have established a new legal architecture for strengthening public governance and upholding the principles of accountability, integrity and transparency in government. The National Auditing System (Sistema Nacional de Fiscalización, or SNF) is a critical pillar in this architecture.

  • Acronyms and abbreviations
  • Executive summary

    In May 2015, the Mexican Congress passed a series of governance reforms to enhance public sector accountability, integrity and transparency. These measures, which in some cases involved reforms to the country’s Constitution, re-drew the national institutional map to advance these principles through the creation of the National Anti- Corruption System and the National Transparency System. The reforms also provide a legislative foundation for the National Auditing System (Sistema Nacional de Fiscalización, or SNF) to contribute to good governance and accountability in Mexico.

  • Designing a strategy built on the strengths of Mexico's National Auditing System (SNF)

    This chapter explores strategic considerations for Mexico’s National Auditing System (Sistema Nacional de Fiscalización, or SNF) and its members, to ensure effective contributions to accountability, integrity and transparency in a multi-system environment. The de jure formalisation of the SNF underscores the need for SNF members to take steps to ensure that strategic goals and objectives draw upon the strengths of individual institutions in the SNF, and clarify the system’s contributions in relation to other systems based on comparative advantages. This is particularly true of Mexico’s supreme audit institution, the Auditoria Superior de la Federación, which has an expanded mandate and could risk overextension in the absence of proactive efforts to balance new responsibilities and maintain its strategic agility.

  • National and sub-national dimensions of auditing in Mexico

    This chapter draws on principles of multi-level governance to suggest ways that Mexico’s National Auditing System (Sistema Nacional de Fiscalización, or SNF) can act on to close important legal, policy, resource and capacity gaps, and improve itself as a system of accountability actors. Responsibility for strengthening accountability, integrity and transparency in Mexico is shared between SNF and its members, and relies on mutual dependencies. In pursuit of these principles, the SNF and its stakeholders (e.g. the Mexican Congress) can draw on principles of effective multi-level governance that recognise the importance of co-ordination that is both “vertical” across different levels of government, as well as “horizontal” among relevant actors at the same level of government. To do this, as explored in this chapter, the SNF can take steps to close legal and policy gaps, strengthen its own formal and informal co-ordination mechanisms, address implementation challenges and improve the balance between centralised and decentralised approaches to auditing.

  • Mexico's supreme audit institution as a catalyst for better governance

    This chapter proposes actions for Mexico’s supreme audit institution (the Auditoria Superior de la Federación, or ASF) and Congress to ensure the effectiveness of new auditing authorities and enhance the contributions of audits for improved governance. This chapter offers insights for ASF to capitalise on its strengths and identifies opportunities to improve the impact of auditing on governance in Mexico, including proposals for government-wide reviews of key issues, integrating new audit authorities strategically and improving ASF’s outreach to external stakeholders. Moreover, the effectiveness of Mexico’s National Auditing System (Sistema Nacional de Fiscalización, or SNF) relies not only on ASF, but also on Congress as a key user of ASF’s audit reports. This chapter explores ways for Congress to better deliver on its own responsibilities for accountability in Mexico, such as improving its capacity to use ASF’s audit work to inform laws, budgets and oversight.

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