Facilitating the Implementation of the Mexican Supreme Audit Institution's Mandate
To support Mexico's supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic cons...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
Organization for Economic Cooperation & Development
2022.
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| Edición: | 1st ed |
| Colección: | OECD public governance reviews.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704992506719 |
Tabla de Contenidos:
- Intro
- Foreword
- Table of contents
- Abbreviations and acronyms
- Executive summary
- Main findings
- Recommendations
- 1 Introduction: The public investment cycle and integrity risks
- References
- Note
- 2 Regulatory framework and ASF powers to audit infrastructure in Mexico
- ASF's legal framework and mandate
- Even though the legal framework grants ASF wide powers to audit infrastructure, such audits tend to be compliance oriented and do not pay enough attention to value-for-money and other wider governance issues
- References
- Note
- 3 Strategic considerations for ASF's unit to audit infrastructure in Mexico
- ASF's contributions to the success of infrastructure projects
- ASF could better balance its focus on corruption prevention and the long-term success of infrastructure projects
- Leveraging on the OECD Recommendation on the Governance of Infrastructure
- ASF could guide its efforts to audit the governance of infrastructure based on the OECD Recommendation
- Strategic considerations for ASF's unit to audit infrastructure
- ASF could undertake a gap analysis to understand the resources and technologies required to fulfil its strategic objectives relative to auditing infrastructure governance
- The same kind of gap analysis is pertinent for human resources, not only in terms of staff numbers, but also of capacities and skills
- The potential of real-time audits
- Real-time audits are key to allow ASF to timely intervene at the different stages of infrastructure projects
- References
- Notes
- 4 Risk analysis to inform audit programming and selection in Mexico
- Infrastructure audits programming and selection
- ASF could apply criteria relative to impact on well-being to select infrastructure audits.
- ASF has systematically collected data to identify the most common failures in infrastructure delivery, which should be helpful to focus resources on preventive interventions in the different stages of the infrastructure cycle
- References
- Note
- 5 Auditing infrastructure during emergency situations in Mexico
- Insight and foresight from infrastructure audits during emergencies
- ASF could review its infrastructure audits during emergencies to make sure they provide insight and foresight in terms of resilience and preparedness
- Leveraging on the National Auditing System
- ASF could leverage on the National Auditing System to organise a working group on auditing infrastructure during emergencies
- An emergency-tailored framework for infrastructure audits
- ASF could develop an emergency-tailored framework for infrastructure audits aiming to build a portfolio that achieves balance between the timeliness of public responses and an adequate level of accountability and control
- Real-time infrastructure audits are particularly relevant in emergencies and should be part of ASF's portfolio to control risks and maximise its deterrent effect
- References
- Notes.
