The UN established December 9 as the International Day against Corruption in 2003 with the adoption of the UNCAC Convention. This date symbolizes global rejection of corruption, which causes annual losses of trillions of dollars and worsens inequalities. In Mexico, superior oversight plays a key role in prevention through audits and digital tools.
Corruption, defined as negative practices in the use of public resources for private benefits, is not an isolated phenomenon but a symptom of failures in governance and public institutions. Its impact erodes governmental legitimacy, distorts resource allocation, and perpetuates poverty, according to specialized analyses.
Superior oversight, through Superior Oversight Entities (EFS) like Mexico's Federal Superior Audit Office (ASF), provides external control for good governance. These entities promote accountability and prevent resource diversion through preventive audits, focused on reducing risks rather than just punishing.
Facing challenges, the ASF has driven innovations such as digitalization, the use of big data and artificial intelligence for effective decisions. This strengthens cooperation with organizations like OLACEFS and INTOSAI, and brings the institution closer to public entities and society.
The International Day against Corruption revitalizes the agenda to strengthen EFS with investments in training and technology, shifting from reactive to proactive approaches. Thus, superior oversight builds transparent societies and restores citizen trust, promoting the correct use of public resources in developing countries.
