Auditoría Superior de Michoacán

What Auditoría Superior de Michoacán does

Auditoría Superior de Michoacán (ASM) is the constitutionally mandated technical audit body of the Congress of the State of Michoacán de Ocampo, headquartered in Morelia, Mexico. Its core function is fiscalization of public accounts for state-level secretariats (Secretaría de Finanzas y Administración, SCOP, SADER, SEE, SSP, SSM, and others) and all 113 municipal governments in Michoacán, including water/utilities agencies (CAPAS, SAPAS, OOAPAS). In FY2023, ASM completed 192 audits (47 state-level, 145 municipal), and it targets 100% coverage of Michoacán municipalities for coordinated federal spending audits under its June 2026 agreement with the Auditoría Superior de la Federación (ASF).

ASM's operational technology includes a digital fiscalization platform for public account submission and quarterly reporting, integration with the Sistema 1 de la Plataforma Digital Nacional (S1 de la PDN) for patrimonial evolution and interest declarations, and an online complaint/whistleblower system. Supplementary citizen-facing channels include ASM Infantil (educational microsite for children) and ASM p'urhépecha (indigenous-language platform). The institution holds ISO 9001:2015 (Quality Management) and ISO 37001:2016 (Anti-Bribery Management) certifications across all core audit processes—Planeación, Fiscalización, Substanciación, Investigación, and Asuntos Jurídicos.

ASM does not generate commercial revenue. It is funded entirely through public budget allocations from the State Congress and operates with a staff of 61 employees. Its GTM motion is institutional rather than commercial: audit reports and fiscalization results are delivered to the Congress of the State, and capacity-building partnerships with Cedemun, SFA, and SCOP provide training to municipal officials. Marco Antonio Bravo Pantoja serves as Auditor Superior Interino, leading the institution's digitalization reforms and federal coordination strategy.

Name

Auditoría Superior de Michoacán

Legal name

Auditoría Superior de Michoacán

Website

https://asm.gob.mx

Company type

Public

Operating status

Operating

Headcount range

51–100 employees

Short description

Auditoría Superior de Michoacán is the constitutionally mandated technical audit body of Michoacán's State Congress, fiscalizing public accounts of state agencies and 113 municipalities through digital platforms and ISO-certified audit processes.

Ownership category

akta.pro rank

Product category

Government Audit Services

NAICS

Public Administration (92), Executive and Legislative Offices, Combined (921140), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (926150)

akta.pro industry

PRIMARYBPAIADAE

Audit, Compliance Monitoring & Investigations

Business & Public Services/Public Sector & Government Administration/Tax, Revenue & Customs Administration

SECONDARYBPAIAEAH

Financial Risk, Controls & Audit (Public Sector)

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

Keywords

• Public sector auditing
• Fiscal oversight services
• Government account auditing
• Municipal account audit
• Anti-corruption compliance

Headquarters

HQ city

Morelia

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

Revenue model

1. Government Budget Allocation: Public institution funded through government budget allocations from the Congress of the State of Michoacán. Operational funding for audit activities, infrastructure, and personnel.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels4 records

Core offering

Auditoría Superior de Michoacán (ASM) is the technical audit body of the Congress of the State of Michoacán that conducts fiscalization (public resource auditing) of state and municipal government accounts. It performs financial, compliance, performance, and public works audits, and submits results to the State Congress. The institution also operates a digital complaint (denuncia) system for citizens to report irregularities, and provides public-facing transparency and educational content.

Product overview

Auditoría Superior de Michoacán (ASM) is a government auditing institution that operates as a unified audit and oversight service rather than a commercial product platform. ASM provides fiscalización (public resource auditing) services including audit reports, complaint processing, transparency obligations, and citizen guidance. The institution offers several distinct offerings: main website services for public accounts auditing and oversight; ASM Infantil, a children's educational microsite; ASM p'urhépecha, an indigenous language version for Purhépecha speakers; an online complaints/denuncia system; and various downloadable PDF reports and documents including quarterly, semi-annual, individual, and general executive reports covering financial, compliance, performance, and public works audits.

Differentiator

Problem solved

Functional benefit

Products and services

• ASM Main Website Services Primary platform for public resource auditing and oversight, providing access to fiscalization reports, audit documentation, transparency obligations, and citizen services including complaint filing.
• ASM Infantil Children's educational microsite designed to teach young citizens about government auditing, accountability, and civic participation in accessible language.
• ASM p'urhépecha Indigenous language version of the ASM website in Purhépecha language, serving the indigenous communities of Michoacán with auditing information and services.
• Sistema de Denuncias Online complaint and whistleblower system allowing citizens to report irregularities, embezzlement, bribery, and integrity concerns to ASM for investigation.
• Informes de Fiscalización Comprehensive audit reporting system providing quarterly reports, semi-annual reports, individual audit reports, and general executive reports covering financial audits, compliance audits, performance audits, and public works audits.

Quantifiable outcome

• 192 auditorías completed in fiscal year 2023
• +1 more outcomes

Named customers3 records

Segments2 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature2 records

Partnerships

Four partnerships are on record, tiered core.

• Auditoría Superior de la Federación (ASF)coreStrategic or Co-development Partner · 29 June 2026Historic coordination agreement for unified fiscalization of federal spending in Michoacán municipalities. ASM participates under ASF's leadership in all stages of the audit process from planning to conclusion, with harmonized methodologies and technical standards. The agreement enables 100% coverage of Michoacán's municipalities in federal spending oversight.
• Centro Estatal para el Desarrollo Municipal (Cedemun)coreStrategic or Co-development Partner · 4 March 2025Joint training program for municipal officials including internal control bodies, public works directors, and treasurers. Coordinated capacity building to improve fiscal compliance and transparency at the municipal level.
• Secretaría de Finanzas y Administración (SFA)coreStrategic or Co-development Partner · 4 March 2025Collaborative partner in municipal training programs, providing technical guidance on budget management and public spending compliance.
• Secretaría de Comunicaciones y Obras Públicas (SCOP)coreStrategic or Co-development Partner · 4 March 2025Joint partner in training programs for municipal public works directors, focusing on compliance with construction and infrastructure spending regulations.

Scale indicators4 records

Recent moves6 records

Expansion highlights5 records

Broad incumbents

• Secretaría de la Función Pública (SFP): Federal oversight agency responsible for internal control, integrity, and anti-corruption policy across the federal executive; broad incumbent in the same public-sector accountability space as ASM but operating at federal level with a wider portfolio of functions.

Others

• ASOFIS (Asociación Nacional de Organismos de Fiscalización Superior y Control Gubernamental): National association of Mexico's supreme audit institutions and government control bodies that ASM belongs to; coordinates methodology, training, and best-practice sharing across state-level auditors like ASM.
• INTOSAI (International Organisation of Supreme Audit Institutions): Global umbrella organization for supreme audit institutions; ASF is a member and ASM operates within the INTOSAI framework, including ISSAI auditing standards referenced by ASM's ISO-certified processes.

Direct peers

• Auditoría Superior de la Federación (ASF): Mexico's federal supreme audit institution, the direct hierarchical superior of ASM and counterparty to ASM's historic coordination agreement; performs the same fiscalization-of-public-accounts mandate at the federal level and sets harmonized methodologies ASM follows.
• Auditoría Superior de la Ciudad de México: State-level audit institution for Mexico City; performs comparable fiscalization of central-government and borough-level public accounts and shares ASM's regulatory moat and constitutional mandate structure.
• Órgano Superior de Fiscalización del Estado de México (OSFEM): State-level fiscalization body for the Estado de México; performs the equivalent municipal and state public account audit mandate as ASM within its jurisdiction and is a fellow ASOFIS member.
• Auditoría Superior del Estado de Guanajuato: State audit body for Guanajuato with the same constitutional mandate, ASOFIS membership, and audit-of-public-accounts scope as ASM.
• Auditoría Superior del Estado de Jalisco: Jalisco's equivalent supreme audit institution; audits state and municipal public accounts under the same Mexican legislative-fiscalization model as ASM.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• YouTubeyoutube.com/@AuditoriaSuperiordeMichoacan24
• Facebookfacebook.com/ASMichoacan
• Instagraminstagram.com/auditoria_superior_michoacan
• LinkedInlinkedin.com/company/auditor%C3%ADa-superior-de-michoac%C3%A1n

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

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M&A

Investments

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

Frequently asked questions about Auditoría Superior de Michoacán