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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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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