The audit as a control of means by the Mexican public account
DOI:
https://doi.org/10.29105/rinn8.15-7Keywords:
Abstention Opinion, Audit, Control, Negative Opinion, Qualified Opinion, Unqualified OpinionAbstract
In this article we present the background of control in Mexico, which plays a key role in the LVII Legislature (1997-2000), where it constitutes a new and stronger supreme audit institution, promulgated in December 2000 the Law Audit Institutions of the Federation. Likewise, an analysis of the types of audits conducted Superior Audit of the Federation, each defining and specifying its objectives. It refers to the powers available to the Superior Audit of the Federation, which are conferred on the Supreme Audit Law of the Federation to carry out reviews and audits of public accounts. Moreover, an analysis of the types of opinions issued by this body to the auditees for reporting years (2001 to 2007), which includes all audited organisms (central, companies where the government has a substantial participation, state governments, municipal governments and other organisms), which receive resources from the federation. Finally we found that the views of others were issued by the Superior Audit of the Federation are the qualified opinion, because it showed more results with administrative deficiencies and / or internal control, errors or omissions involving financial information or transactions with amounts observed are small in relative terms.
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