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Mexico

OECD member since 1994

This set of indicators covers countries’ strategic frameworks on anti-corruption. These could consist of a single strategy or be spread across multiple strategies, but all strategies must be adopted at the highest level of government (council of ministers/cabinet, president or parliament/congress). Data for OECD members was published in 2021 and 2024 with information relating to 2020 and 2023, respectively. Data for non-OECD countries was published in 2024, with information relating to 2023.

Regulatory framework for internal control
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List of indicators for Effectiveness of internal control and risk management

Click on an indicator to see the criteria that are used to calculate it.

Top performing and underperforming criteria in Mexico

This table shows the criteria within this dataset where the selected country performs the most above and below average. OECD countries are compared to the OECD average and partner countries are compared to the partner country average. Only criteria fulfilled by less than 40% of countries are shown as leading, and only criteria fulfilled by more than 40% of countries are shown as lagging.

More than 50% of public bodies covered by IC provided a self-assessment report regarding the maturity of their IC systems during the latest full calendar year.

18%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Leading

All central government institutions that are required to implement IC reported on actions taken to the central function responsible for IC policy in the latest full calendar year.

21%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Leading

The latest annual reports on IC from the past 3 years included summary statistics of auditing, and a summary of selfassessments of internal control and risk management activities.

21%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Leading

Standards directly aimed at the conduct and ethical behaviour of internal auditors are published.

47%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

Lagging

The regulatory framework stipulates that the head of the IA function has direct and unrestricted access to political staff and senior managers of all public sector bodies.

47%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Lagging

The regulatory framework allows IA arrangements to differ depending on the type and size of the institution.

42%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Lagging

IA units are staffed according to legal requirements.

13%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

IA units are staffed by at least 2 auditors.

Data not available

8%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

A certification scheme for IA professionals is operational at the national level.

45%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Lagging

At least 85% of public officials performing internal audit functions have obtained a national or international certificate for IA.

Data not available

8%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

Audit charters are adopted by heads of institutions for all sample organisations.

29%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Audit procedure manuals are adopted by heads of institutions for all sample organisations.

8%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Reports from the IA unit are submitted directly to the head of the institution for all sample organisations.

26%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Annual activity reports from all the IA units are submitted to the CHU or the central IA function.

Data not available

21%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

Audit plans in all sample organisations use data from an entity-wide risk register and the IA function’s risk assessment to select areas to audit within the defined audit universe.

16%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Audit plans in at least half of sample organisations include integrity-specific objectives aimed at reducing fraud and other public integrity risks.

13%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

At least 90% of IA reports include the results of IC assessment in the audited area.

Data not available

18%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

At least half of sample organisations conducted external quality assurance of the IA function within the last 5 years.

18%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill