The Superior Audit of the Federation (ASF) in Mexico is the only institution with constitutional authority to oversee federal public spending, as determined by the Supreme Court based on Article 79 of the Mexican Constitution. Its primary role is to review public accounts to assess financial management, ensure adherence to government objectives, and evaluate the performance of public programs. This mandate underscores the importance of accountability in the management of public funds as part of democratic governance.

Since 2018, the ASF has undergone a significant transformation, moving away from a reactive approach that focused merely on identifying irregularities to a more proactive model. This new model integrates advanced technological tools intended to enhance the effectiveness and efficiency of audits and overall public management. The ASF's shift also reflects a broader trend towards modernization in public administration and accountability mechanisms, ensuring a more reliable public sector that can respond to the needs of its citizens.

This evolution has led to an improvement in various indicators related to financial recoveries and recommendations issued by the ASF. These enhancements indicate not just a transformation in internal processes but also a commitment to more accountable governance. The implications of this evolution are substantial, suggesting a continuous commitment to reform public oversight mechanisms, which could potentially strengthen trust in federal institutions and improve public service outcomes for the Mexican populace.