In this paper the function of superior audit in Mexico will be analyzed from the perspective of the autonomy that these entities have for the exercise of those functions and of the sanctioning powers granted by the laws in the matter. The paper identifies the need to reform the oversight laws in Mexico with instruments that increase the effectiveness of the work of EFS and with schemes that privilege citizen participation in this function. Likewise, this document exposes the relevance of analyzing this function from the academic perspective, as a means of identifying and proposing improvements to configure a proposal for a new model of superior auditing in the context of governance in Mexico.