TRANSFORMATION OF THE SUPERIOR AUDIT OFFICE OF THE FEDERATION INTO A COURT OF AUDITORS: THE CASE OF MEXICO

This article analyzes the importance of the transformation of Mexico's Superior Audit Office of the Federation into a Court of Auditors. It argues that this would make it an independent and autonomous body, with greater constitutional and legal force to fulfill its responsibilities as regards accountability, which it combines with the review, control, monitoring and evaluation of federal public funds. Otherwise, the Superior Audit Office of the Federation will continue to be a body subordinate to the Chamber of Deputies, lacking the jurisdictional powers to sanction irregularities or observations that give rise to criminal conduct on the part of public servants, with the result that its work is limited and without binding effects. In this sense, it does not make a rigorous contribution to improving the institutional quality of Mexican democracy.