La auditoría forense en México: un análisis de su desempeño y los límites de su aplicación en la Auditoría Superior de la Federación, 2009-2023

Although forensic auditing has technical anti-corruption capabilities, it faces criticism for its poor performance. This article uses a descriptive-documentary method with longitudinal (2009-2023) and sectoral review to evaluate its effectiveness. The results reveal systemic underutilization (0.9%) and a critical breakdown: it generates 22.6% complaints, but only 2% result in a conviction, explaining the failure of the anti-corruption model in México.