Auditoría Superior de La Ciudad de México

Name

Auditoría Superior de La Ciudad de México

Legal name

Auditoría Superior de la Ciudad de México

Website

https://ascm.gob.mx

Company type

Private

Founded year

1995

Operating status

Operating

Headcount range

101–250 employees

Short description

The Auditoría Superior de la Ciudad de México (ASCM) is the autonomous technical fiscal oversight body of Mexico City's Congress, auditing 16 secretariats, 16 alcaldías, and decentralized public entities to ensure proper use of public funds.

Ownership category

akta.pro rank

Product category

Government Fiscal Oversight and Public Sector Audit Services

NAICS

Executive, Legislative, and Other General Government Support (921), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (926150), Public Administration (92)

akta.pro industry

PRIMARYBPAKADAC

Security Audits & Compliance (ISO 27001, SOC 2, PCI DSS, HIPAA, SOX)

Business & Public Services/Security & Investigations Services/Security Consulting, Risk Assessment & Audits

SECONDARYBPAIAAAF

National Statistics & Census Administration

Business & Public Services/Public Sector & Government Administration/Central/Federal Government Administration

SECONDARYHDAAABAJ

Model Governance, Approval Workflows & Auditability

Hardware, Technology & Telecom/Artificial Intelligence & Machine Learning/ML Platforms, MLOps & Model Lifecycle Management

Keywords

• Public sector auditing
• Fiscal oversight
• Government expenditure review
• Public accountability
• Financial compliance audit

Headquarters

HQ city

Xochimilco

HQ country

Mexico

HQ region

Latin America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Distribution channels3 records

Marketing channels4 records

Core offering

ASCM is the constitutional superior audit institution of Mexico City that reviews and audits the Public Account of the Mexico City government. It performs fiscal oversight of all public funds of the capital's dependencies, mayoralties (alcaldías), decentralized bodies, autonomous organs and state-owned entities, and delivers audit reports and recommendations to the Congress of Mexico City. Its mandate is supported by AI-powered audit tools (BotAS), an interactive audit atlas, transparency portals, and a citizen engagement mailbox.

Product overview

ASCM offers a portfolio of digital products for fiscal oversight, transparency, and citizen participation. The core offerings include BotAS (AI-powered intelligent audit assistant), the Atlas de la Fiscalización (interactive audit visualization platform), the Buzón Ciudadano (citizen complaint and proposal portal), and the Programa Cero Recomendaciones (recurring observation prevention program). These are complemented by transparency portals, institutional archive systems, and e-book viewers for accessing fiscal reports. The products work together to support ASCM's mission of fiscalizing the public account of Mexico City through AI-enhanced audit processes, citizen engagement, and transparent public accountability.

Differentiator

Problem solved

Functional benefit

Products and services

• BotAS – Auditorías Inteligentes AI-powered digital assistant designed to reinforce fiscalization and audit processes with preventive approach and timely analysis for the Auditoría Superior de la Ciudad de México.
• Atlas de la Fiscalización Interactive visualization platform that consolidates individual audit reports resulting from the fiscalization of Mexico City's public account, organized by geographic zone of audited entities.
• Buzón Ciudadano en Materia de Fiscalización Digital citizen complaint and proposal system that receives citizen proposals for auditing public expenditure, which are analyzed and considered for the General Audit Program (PGA).
• Programa Cero Recomendaciones Institutional strategy designed to eliminate recurring audit observations and strengthen compliance, internal control, and accountability capabilities among public entities.
• Informe General Ejecutivo de Fiscalización de la Cuenta Pública Annual executive report on the results of the Superior Fiscalization of the Public Account of Mexico City, providing transparent and responsible accountability to citizens.
• Portal de Transparencia Official transparency portal for compliance with Article 121 obligations of the Transparency Law, Access to Public Information and Accountability of Mexico City.
• Sistema Institucional de Archivos Institutional archive system comprising archival classification tools, documentary disposition catalogs, and management formats for proper document preservation and organization.
• Visor E-book de Informes de Auditoría Interactive e-book format viewer for accessing audit reports, partial fiscalization reports, and the General Audit Program (PGA) documents.

Segments5 records

Ideal customer profiles4 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

AI capability3 records

Feature3 records

Partnerships

One partnership is on record.

• Auditoría Superior de la Federación (ASF)coreStrategic or Co-development Partner · 1 January 2026The ASCM and ASF signed a 'Convenio de Coordinación y Colaboración para la Fiscalización Superior del Gasto Federalizado'. This agreement strengthens coordination and information exchange between fiscalization entities to promote transparency, accountability and surveillance of public resources. The partnership focuses on improving the review of federalized expenditure under the leadership of Mtro. Aureliano Hernández Palacios Cardel.

Scale indicators2 records

Recent moves8 records

Expansion highlights4 records

Regional players

• Auditoría Superior del Estado de Puebla: State-level supreme audit institution for Puebla. Comparable in design (autonomous technical body under state Congress), comparable scope (state and municipal expenditure), and useful for cross-state benchmarking of AI audit tool adoption.
• Contraloría General de la República (Chile): Chile's comptroller general, a regional SAI in Latin America with a comparable constitutional mandate to oversee public funds. Useful benchmark for ASCM on AI-enabled oversight and citizen engagement practices.

Direct peers

• Órgano Superior de Fiscalización del Estado de México (OSFEM): State-level supreme audit institution for the Estado de México. Most comparable peer: same constitutional design, same fiscalization law framework, audits dependencias, municipios, and organismos of the neighboring jurisdiction with comparable scope and methodology.
• Auditoría Superior del Estado de Aguascalientes: State-level audit institution in Aguascalientes. Comparable in mandate, product mix (audit reports, citizen engagement portals, AI-assisted audits) and legislative oversight model to ASCM.

Broad incumbents

• U.S. Government Accountability Office (GAO): Federal audit institution of the United States. Functions as ASCM's international counterpart under the INTOSAI framework; comparable mandate to audit public expenditure and report to the legislature, but at federal scale with vastly larger resources.
• Auditoría Superior de la Federación (ASF): Federal-level supreme audit institution of Mexico. Directly comparable to ASCM as a peer SAI (Supreme Audit Institution); broader national mandate but operates the same fiscalization model for federal public accounts. Already an active coordination partner of ASCM via the 2026 Convenio.
• National Audit Office (NAO) of the United Kingdom: UK supreme audit institution. International SAI comparable in mandate to audit central government accounts and report to Parliament; useful reference for AI-in-audit and digital transformation roadmaps that ASCM is pursuing with BotAS.

Others

• Secretaría de la Función Pública (SFP) – Mexico: Mexico's federal anti-corruption and internal control agency. Adjacent to ASCM's work in promoting transparency, accountability and internal control frameworks within audited entities (mirrored in ASCM's Programa Cero Recomendaciones).
• INTOSAI (International Organization of Supreme Audit Institutions): Umbrella organization of supreme audit institutions worldwide. ASCM operates within INTOSAI's standards framework (INTOSAI's ISSAIs), making it directly relevant for benchmarking and methodology alignment.
• KPMG Public Sector Audit Practice: Major audit/advisory firm with a dedicated public sector practice. Not a direct competitor but a relevant adjacent ecosystem player — ASCM's AI audit tooling (BotAS) competes conceptually with private-sector public-finance analytics offerings.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/auditoriacdmex
• Facebookfacebook.com/auditoriacdmex
• LinkedInlinkedin.com/company/auditor%C3%ADa-superior-de-la-ciudad-de-m%C3%A9xico

Revenue estimate

Valuation estimate

Number of profiles

Profiles13 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Auditoría Superior de La Ciudad de México