Efficiency in public entities in Mexico through the effective exercise of Government Auditing
DOI:
https://doi.org/10.29105/vtga10.2-976Keywords:
Audit, Independence, EfficiencyAbstract
The Superior Audit Office of the Federation in Mexico (ASF) is the auditing body in charge of reviewing the federal public account year after year, verifying that federal resources are used correctly by public agencies, in compliance with the applicable laws and regulations. The ASF reports its findings to the Chamber of Deputies of the Congress of the Union, analyzing the general executive reports issued, we noticed recurrence in findings during 3 years and analyzing the audit grounds it was determined that establishing clear corrective actions, responsible and deadlines to close the findings could promote the efficient management of the ASF. Therefore, a solution to improve the efficiency of internal control was considered as a solution to improve the efficiency of internal control by applying clear corrective actions.
Downloads
References
ASF. (2013). POLÍTICA INSTITUCIONAL DE INTEGRIDAD DE LA ASF. Ciudad de México: Auditoría Superior de la Federación.
Auditoría Superior de la Federación. (2022). Informe General Ejecutivo Cuenta Pública 2020. Ciudad de México: ASF.
Auditoria Superior de la Federación. (2023). Informe General Ejecutivo Cuenta Publica 2021. México.
Camara de Diputados. (2023). CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Federación, A. S. (2009). La Independencia de las Entidades de Fiscalización Superior. Ciudad de México: Auditoría Superior de la Federación.
FEDERACIÓN, A. S. (2019). Cuenta Pública. Obtenido de https://www.cuentapublica.hacienda.gob.mx/work/models/CP/2019/tomo/IV/Print.L03.01.INTRO.pdf
Instituto de Auditores Internos. (2017). NORMAS INTERNACIONALES PARA EL EJERCICIO PROFESIONAL DE LA AUDITORÍA INTERNA. Florida: Instituto de Auditores Internos.
Notimex. (2019). Estafa Maestra: ASF amplía investigación ante Fiscalía General de la República. El Economista.
Organización Internacional de las Entidades Fiscalizadoras Superiores. (2019). La Declaración de Lima. Viena: International Organization of Supreme Audit Institutions.
Organización Internacional de las Entidades Fiscalizadoras Superiores. (2023). Independencia de las Entidades Fiscalizadoras Superiores (EFS). Organización Internacional de las Entidades Fiscalizadoras Superiores.
Superiores, O. I. (2019). Declaración de México sobre la Independencia de las EFS. Viena: International Organization of Supreme Audit Institutions.
UNAM, Facultad de Ciencias Políticas y Sociales de la UNAM. (2007). La percepción de la ASF en la sociedad. Ciudad de México: Universidad Nacional Autónoma de México.
Vázquez, J. L. (2002). AUDITORIA INTERNA GUBERNAMENTAL. Ciudad de México: FACULTAD DE INGENIERÍA UNAM.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
a). Authors keep copyright and give the journal the right of the first publication of the work under a Creative Commons attribution license. This license allows others to share the work as long as original authorship and initial publication in this journal is acknowledged.
b). Authors may make other independent and additional contractual agreements for the non-exclusive distribution of the version of the article published in this journal (e.g., include it in an institutional repository or publish it in a book) as long as they clearly indicate that the work was published for the first time in this journal.
c). Authors are allowed to self-archive their work in institutional repositories or on their own website before and during the submission process, as this may encourage productive exchanges and increase early and overall citation of the published work.
