Mexico 2008 ENG

The peer review team has reviewed the system of quality control for the performance audit offices of Government and Finance, Social Development, and Economic Development within the Performance Audit Office (AED) of the Superior Audit Office of Mexico (SAO) for the performance audits carried out as part of the 2006 Review of the Public Account, presented by the SAO on March 27, 2008, to the Chamber of Deputies.

The purpose of the peer review was to determine whether the Quality Control and Assurance System followed by Superior Audit Office’s (SAO) Government and Finance, Social Development, and Economic Development Performance Audit Offices is suitably designed and was operating effectively to provide the SAO with reasonable assurance of complying with INTOSAI auditing standards and selected provisions of legislation in its performance audit practice. Other objectives of the peer review were to identify good practices and provide suggestions to the AED for strengthening its performance audit practice.

The peer review of Mexico´s SAO performance audit practice was carried out by an international team consisting of senior representatives from three supreme audit institutions.

United States of America—Government Accountability Office

• Ms. Jeanette M. Franzel (Peer Review Leader)

• Mr. Benjamin F. Nelson

• Ms. Elizabeth Martinez

• Ms. Heather Keister

• Mr. Juan Gobel

• Mr. Omar V. Torres

• Ms. Vivian M. Gutierrez

Puerto Rico—Office of the Comptroller

• Ms. Alina Torres

• Ms. Yamira Perez

• Mr. Edgardo Castro

United Kingdom—National Audit Office

• Mr. Ed Humpherson

• Mr. Richard Wade