Ethics, transparency and finances in state public universities in Mexico

The UPE in Mexico are entities that financially operate by means of subsidies granted by the federation and the federal entities, which are used to fulfill their substantive and administrative functions; the subsidies are public resources subject to auditing according to various federal provisions; This article highlights the importance of ethics, transparency and accountability in state public universities in Mexico, by means of a non-experimental analysis of quantitative and correlational type and having as results those issued by the Superior Audit Office of the Federation (ASF) in the fiscal year 2020 where it made an average of 20 observations for each UPE of which 3. In addition, there is a moderate correlation between observations made and observations not solved, concluding that ethics, transparency and accountability are determining factors in the efficient use of financial resources in the UPE in Mexico.