Eficiencia en las entidades públicas en México por el ejercicio efectivo de la Auditoría Gubernamental

Abstract

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.