The number of audits, both at the state and municipal levels, has increased considerably. The Superior Audit Office of the Federation (ASF) has stood out for its leadership in the application of technological innovations and digitization in its processes. These advancements do not imply a break with tradition but rather an integration of modern tools, such as data analysis and artificial intelligence, within the legal framework of auditing.
Digitization has proven to enhance the control and monitoring capabilities of key decisions, positively impacting the public management of the Superior Audit Entities (EFS). This transformation ensures an improvement in the formation, storage, indexing, and application of auditing knowledge, strengthening the effectiveness and efficiency of processes.
Collaboration between different entities is vital in this modernization process. An example of this was the meeting held at the ASF headquarters with auditing entities from Europe and Latin America, as well as Saudi Arabia and the Government Accountability Office (GAO). The use of technological tools not only increases efficiency in audits but also enhances accountability and improves fiscal policy.
Regarding the Fiscal Pact, the importance of leveraging the potential of technological tools to strengthen the functions of the EFS is highlighted. Auditing funds for participation and contributions to states and municipalities has become a frequent practice at the ASF, generating significant public value.
It is essential that the EFS stay updated with current discussions on the benefits and challenges of digitization and technological innovation. Through effective responses to needs and problems, these institutions expand their reach and consolidate their role in accountability policies.
In conclusion, digitization and technological innovation are unavoidable and necessary processes to optimize the auditing processes of the EFS. Certainty in results and efficiency in auditing are fundamental principles that guide the work of the ASF and other similar institutions, contributing to the strengthening of transparency and effectiveness in the management of public resources.
