Planning and programming processes are fundamental for public organizations to improve their capabilities and carry out their tasks with transparency and efficiency. In the case of institutions responsible for superior oversight, these processes provide clarity on the audit procedures that will be carried out.
In the case of the Superior Audit of the Federation in Mexico, a programming methodology is implemented based on risk factors and the application of analysis criteria to determine which entities and public resources will be audited. This approach ensures a thorough review of a large number of subject-object combinations, resulting in greater effectiveness in the audits conducted.
The publication of the Annual Audit Program for Superior Oversight in the Official Gazette of the Federation provides citizens with the opportunity to know how audits will be carried out and which entities will be audited. In addition, the oversight process culminates in the presentation of reports to bodies such as the Surveillance Commission of the Chamber of Deputies.
Public management evolves as the needs it must address change, which implies a constant adaptation and improvement in the use of public resources and the distribution of activities to meet established objectives. This strategic approach ensures accountability and effective oversight.
The integration of audit programs is essential to ensure transparency and accountability in public management. Through well-structured planning and programming processes, organizations can continuously improve their performance and adapt to changes in their environment, resulting in greater efficiency in the oversight of public resources.
