Facilitating the Implementation of the Mexican Supreme Audit Institution’s Mandate : Auditing the Governance of Infrastructure

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 considerations for ASF’s infrastructure audit organisation and practices, including objectives and resources. Finally, it analyses infrastructure auditing practices in the context of emergencies.