La fiscalización superior local y la Agenda 2030 en México

Abstract

This article analyzes the importance of auditing the progress of the 2030 Agenda and its goals at the local level. Through a literature review, it was found that performance audits are the most appropriate when reviewing the work of governments in their attempt to achieve the goals of this action plan. The Federal Supreme Audit Office has carried out relevant auditing work in this area; however, there are still areas of opportunity that should be covered at the subnational level, so a series of elements are proposed that, when designed as a performance audit, can be implemented at the state and municipal level by any of the local supreme audit institutions, in order to contribute to the monitoring, progress and achievement of the 2030 Agenda in Mexico.