1. 16th Compliance Audit Subcommittee Annual Meeting
Lisboa, Portugal
May 28, 2019

2. QUALITY CONTROL PROCESS IN COMPLIANCE AUDIT REPORTING
ASF | 2

3. SAI of Mexico’s Quality Policy
To review the Public Account observing the law, in accordance to institutional values and attending the objectives outlined in the SAI of Mexico’s Strategic Plan; to improve the quality, value and benefit of audit work; to inform the review outcome to the Chamber of Deputies and, to contribute to the improvement of governmental management.

4. Compliance Audit Reports
The elaboration of compliance audit reports is done in light of national legislation (criteria)1, in accordance with institutional values (SAI of Mexico´s Strategic Plan) and considering guidelines harmonized with ISSAI principles (100 and 400).
1 Law of Audit and Accountability of the Federation (LFRCF, by its acronym in Spanish) and the Internal Regulation of the Supreme Audit Institution of Mexico (RIASF, by its acronym in Spanish).

5. How to ensure that Compliance Audit Reports meet quality standards?
(Supreme Audit Institution of Mexico)

6. Audit Reports Requirements
Article 36, LFRCF (Criteria) 1
Point 59, ISSAI 400
Selection criteria, subject matter, scope, auditing standards applied and opinion.
Title, addressee, scope of the audit, identification of the subject matter, auditing standards applied, conclusion/opinion.
Names of the public servants responsible for performing the audit work.
Report date, signature.
Compliance with the law and other applicable dispositions.
Identified criteria.
Audit results.
Findings.
Observations, recommendations and actions.
Recommendations (if applicable);
Summaries of justifications and clarifications from the audited entity.
Replies from the audited entity (if applicable).
1 Law of Audit and Accountability of the Federation (LFRCF, by its acronym in Spanish).

7. Quality Management System (QMS)
Planning
Development
Integrationnon
of AR
Follow Up
Administration
Quality Managment System
AR = Audit Reports

8. Guidelines for the Elaboration of Audit Reports
The “Handbook for the Integration of Audit Reports” is the SAI of Mexico´s technical document that contains the guidelines for intended products in accordance with the law, institutional values and criteria, along with INTOSAI principles.

9. Guidelines for the Review of Audit Reports
The “Handobook of the Financial Compliance Auditing Unit” is the technical document that establishes the requeriments that the Reviewer Groups have to observe to achieve high quality standards, considering the ISSAIs.

10. Review of Audit Reports
Technical and Normative Review
Grammar Review
Legal Advice
Reviewer Group AECF1
1 Financial Compliance Auditing Unit (AECF, by its acronym in Spanish).

11. Quality Management System (QMS)
As part of the QMS, during the Development Process, the elaboration of Audit Reports considers the institutional risk approach with the objective to communicate the intended products (Audit Reports).

12. Final Thoughts
The Audit Reports are the instruments designed to fulfil the Constitutional mandate of the SAI of Mexico.
The Compliance Audit Reports are based on the applicable legislation and the guidelines harmonized with the ISSAIs.
The SAI of Mexico has a Quality Management System that regulates and controls processes with a risk management approach.
The SAI of Mexico has guidelines for the preparation and review of Compliance Audit Reports to ensure that quality standards are met.