Master's Degree in Government Control and Control


Program Description

Name of the program: Master's Degree in Control and Government Control
DGP Code: 668516
Normal period to graduate: 4 semesters
Credits: 100
Degree that confers: Master in Fiscalization and Governmental Control
Campus where it is offered: Hermosillo

Program description

General purpose

To train experts in the governmental area, developing skills for the application of the regulation in control and control that contributes to provide security to society in the use, management and transparency of public resources.

Specific objectives

  • Apply the knowledge and legal provisions in government control and control in the different levels of government.
  • Apply multidisciplinary strategies and administrative procedures for the correct application of government internal control.
  • Develop the public servant in the professional performance with adherence to the codes of ethics and conduct.

What Will Your Competencies Be When You Finish The Program?

Egress Profile

The graduate will be a master in control and competent government control and with current knowledge in the area of oversight, with analytical and critical capacity, in conditions to venture into consultancy that contribute to growth and progress in public entities, able to face the problems in control and control issues, understanding the most complex problems, taking into account the dynamics in relation to the legislative, regulatory and administrative criteria modifications of the accounting and governmental audit application at the different levels, with possibilities to start in the research area.


  • Critical thinking, capable of carrying out a practical and theoretical analysis of the fundamental aspects of government control and control, to be able to face the problem and apply the knowledge obtained to the resolution of problems.
  • Integrate their knowledge related to the processes that allow the preparation, implementation and evaluation of government policies, which will provide the necessary tools for making decisions that impact on the finances of the government sector.
  • Make an effective diagnosis of the situation of the dependencies and entities subject to the different changes, differentiating the particular situations of each case and offering alternative solutions to the problems presented.
  • Bases to be able to start in the research area.


  • Inductive reasoning that allows the logical understanding of the processes and decision making in the field of policies implemented by governments.
  • Deductive reasoning about the consequences and effects of the reforms in the country and its immediate surroundings.
  • Present and future vision of the governmental policy and its transcendence in the international scope.
  • Analytical and critical capacity to propose solutions to the various problems of an audit nature that may arise in the professional practice.


  • Responsibility for providing professional advice in the area of government control in accordance with current legislation and regulations.
  • Commitment regarding the application of the control provisions when carrying out strategies and revealing to its clients the implications that it perceives (risks and contingencies).
  • Cooperation to integrate interdisciplinary work teams showing cooperative, communicative and respectful attitude.


Curricular map


List of subjects

  • Public administration. Its structure and legal framework
  • Government accounting
  • Public finances
  • Superior control and government audit
  • Government Accounting
  • Government budget
  • Seminar of degree I
  • Optional I
  • Audit and control of public works and acquisitions
  • Transparency and accountability
  • Optional II
  • Optional III
  • Public management evaluation
  • Public administration. Its structure and legal framework
  • Forensic audit
  • Audit and control of public works and acquisitions
  • Seminar of degree II

Optional assignatures

  • Integrated framework of internal control for the public sector
  • Professional Auditing Standards of the National Auditing System
  • Economic analysis
  • Applied information technology and information systems
  • Control of resources transferred to municipalities
  • Social Comptroller's Office
  • Delivery Process Reception of the Public Administration

Lines of generation and / or application of knowledge of the program.

  • Transparency, Accountability and Open Government.
  • Accounting, Auditing and Government Audit.
  • Regulations, Management, Finance and Public Policies.

Academic Core

First name


Dr. María del Carmen Morales Tostado

Dr. Roberto Ramírez Rodríguez

Dr. José Arturo Rodríguez Obregón

Dr. Fernando Calles Montijo

Dr. Sergio Félix Enríquez

Dr. Ismael Mario Gastélum Castro

Dr. Juan Carlos Martínez Verdugo

MA Ricardo Silva Acedo

Dr. Francisco Javier Zárate Soto

MA Martín Alberto Ibarra Gallardo

Dr. María Eugenia de la Rosa Leal

Dr. Omar Alejandro Tiburcio Cruz

MAP Tomás García Ibarra

How to enter this postgraduate course?

Entry requirements

  • Bachelor's degree in the area of economic and administrative sciences, degree in Public Administration. If the degree is from another degree, you must have basic knowledge and experience in Public Administration.
  • Accreditation of the English language with 320 points on the TOEFL ITP exam.
  • Submit and pass the EXANI-III Admission Exam.
  • Interview.
  • Foreign students, in addition to the above, must meet the requirements indicated in the regulations and demonstrate understanding of Spanish as a second language.
  • Application for admission.
  • Copy of professional title of degree.
  • Full certificate of undergraduate and certificate studies of general average, which certify that the applicant obtained a minimum of 80, or its equivalent.
  • Original or certified copy of birth certificate.
  • Curriculum Vitae that will contain: personal information, professional experience, with a copy of the supporting documents.
  • Letter of exposition of reasons for admission to the program, addressed to the Program Coordinator.
  • Three child-sized photographs and a digitized photograph.
  • Copy of the CURP.
  • Foreign students must also attach a copy of the documentation proving their legal stay in the country and migratory permit to conduct studies in Mexico.

Admission profile

The applicant to enter the Master's Degree in Government control and control must have a Bachelor's degree in the area of economic and administrative sciences, a bachelor's degree in public administration or any other degree, as long as he has basic knowledge and experience in public administration. the legal requirements requested by the Universidad de Sonora and the Academic Committee of the Master's Degree.

What do you need to get the degree?

Qualification requirements

To obtain a master's degree, you must:

  • Approve the total credits and meet the other requirements established in the corresponding graduate program;
  • Proof of understanding a language other than Spanish, as established by the Academic Committee of the Postgraduate Program according to the study program.
  • Pass the examination of grade in the written phase and in the oral phase before a jury named ex profeso.
  • For the degree of doctor, to pass a general examination of knowledge in the case in which the graduate program contemplates it.
  • Comply with the provisions and requirements demanded by the School Services Office for the issuance of the degree.

Titration options

In addition to the thesis, the Master's Degree in Government Control and Control will have terminal degree work options, since it is a professional master's degree, which may be: monographic investigations, government audits and audits, strategic studies of the public sector, competitive studies, consulting studies and other control studies.

How much does it cost to study this postgraduate course?

Cost of the EXANI-III

The registration cost of applicants to enter the Universidad de Sonora is announced annually along with the first entry notice.

Registration and tuition fees

Students, when enrolling in any of the graduate programs, must cover the corresponding fees according to the current minimum wage in the city of Hermosillo, as established in the Quotas Regulation.

Infrastructure fee

The infrastructure fee is: $ 12,000 each semester.

More reports

Dr. Ismael Mario Gastélum Castro
Program coordinator
Rosales and Blvd. Luis Encinas s / n, Col. Centro, CP 83000, Building 9Q3. Hermosillo, Sonora.
Email: maestriaenfiscalizació
Tel: 52 (662) 2592211
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Last updated Jun 2019

About the School

La Universidad de Sonora es una institución pública autónoma que tiene como misión formar, en programas educativos de calidad y pertinencia, profesionales integrales y competentes a nivel nacional e i ... Read More

La Universidad de Sonora es una institución pública autónoma que tiene como misión formar, en programas educativos de calidad y pertinencia, profesionales integrales y competentes a nivel nacional e internacional, articulando la docencia con la generación, aplicación y transferencia del conocimiento y la tecnología, así como con la vinculación con los sectores productivo y social, para contribuir al desarrollo sostenible de la sociedad. Read less