Government Auditing in Mexico: Types, Procedures
What is Government Auditing?
Government auditing in Mexico is a crucial process. It involves several stages and procedures to ensure transparency and accountability within the public sector. This document provides a simplified explanation of key aspects.
Audit Follow-Up
1. What’s the follow-up?
It’s a stage in the audit process where checks are implemented based on recommendations from the evaluation of the company.
Implementation Procedures
2. What are the procedures in the implementation of monitoring?
- Performance of the firm
- Specific monitoring
- New audit
Government Levels
3. What are the three levels of government involved in auditing?
Historically, these were the Finance Accounting Office (now the Supreme Audit Office of the Federation) and the Secretariat of Comptrollership and Administrative Development (now the Civil Audit).
Definition of Government Auditing
4. Define government auditing.
It can be considered as the examination given to departments and public sector entities to monitor the proper application of resources and ensure adherence to regulations, contributing to transparency in operations.
Citizen Rights
5. What is every citizen entitled to?
Every citizen has the right to file a complaint or accusation to identify actions that they deem to be improperly developed.
Government Action Lines
6. Mention the government’s line of action.
Fighting corruption, a six-year plan to eradicate it, modernization of public administration, and adequacy of structures and systems.
Financial Audit Application
7. Define the application of Financial Audits.
Financial Audits are applied permanently by: internal oversight bodies of each entity or agency, the Secretary of the Comptroller and Administrative Development, external auditors, government delegates or commissioners, and the Supreme Audit Office of the Federation.
Management Audit
8. Define Management Audit.
It evaluates the efficiency, effectiveness, and consistency of operations, both in the federal public service and at the state or municipal level. This audit forms part of the general assessment of issues such as organizational structures, functions, administrative systems, work practices, and human and material resources. It also deals with the administration of programs and plans at the national, state, and municipal levels.
Legal Audit
9. Define Legal Audit.
Its purpose is to ensure that agencies or public sector entities adhere to regulations in the conduct of their activities. Relevant legal documents include: acts or decrees establishing regulations, decrees, agreements, contracts, minutes of board meetings, technical circulars, agreements, and notices.
Specific Audits
10. Define Specific Audits.
These focus on the evaluation of a specific subject, therefore called specific audits. There are many types, including public works and services, acquisitions and leases, and personnel services.
Public Works Activities
11. Mention the activities of public works and related services.
These include planning, programming, budgeting, procurement, cost, implementation, and monitoring of public works.
Government Auditor Requirements
12. Requirements and qualities of the government auditor.
- Characteristics: Perception, sensitivity, understanding, open mind, willingness, and responsibility.
- Requirements: Commitment to service, confidentiality, full availability, loyalty, fairness, and honesty.
- Attributes: Proactive, leadership, teamwork skills, open-mindedness, analytical skills, and openness to change.
Auditing Standards Classification
13. Mention the classification of auditing standards.
- Personal standards
- Standards of work performance
- Information standards
Public Accountability
14. What is public accountability and its benefits?
At the federal level, it is an instrument of control used by the legislature. Benefits include assessing efficiency, transparency, and honesty.