Mexico's National Auditing System

Strengthening Accountable Governance

image of Mexico's National Auditing System

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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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.

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