Contabilidade Pública – uma Ferramenta de Suporte à Auditoria de Dados em Municípios do Estado de Pernambuco

• George G. Cabral UFRPE
• George Valença UFRPE
• Camila N. P. Souza UFRPE
• Yves Emannuel UFPE

DOI: https://doi.org/10.5753/wcge.2023.230731

Abstract

Social welfare is undoubtedly related to equality and social development. These in turn are characteristics of societies with a low level of corruption. A low level of corruption, theoretically, is something only achievable by developed nations with a high degree of transparency in public accounts. On the other hand, underdeveloped nations struggle with corruption while the bodies responsible for overseeing accounts try to cope with the high demand for audits. In this work, three methods are proposed that can extract information from raw public data in order to assist the human auditor in deciding which public entities need more attention. For this, it was necessary to develop a preliminary step of data extraction and transformation in order to create a database that contains information necessary to solve the three methods above mentioned.

References

Carvalho, R. N., Matsumoto, S., Laskey, K. B., Costa, P. C. G., Ladeira, M., and Santos, L. L. (2013). Probabilistic ontology and knowledge fusion for procurement fraud detection in brazil. In Uncertainty Reasoning for the Semantic Web II, pages 19–40, Berlin, Heidelberg. Springer Berlin Heidelberg.

de Araujo, R. F. (2014). A percepção de diferentes tipos de corrupção na ótica dos profissionais da contabilidade.

de Mattos Guimarães, E. (2019). A difusão da política de transparência pública no Brasil: a atuação da Controladoria Geral da União no estado do Espírito Santo. PhD thesis.

de Oliveira Rego, H. (2021). Transparência e accountability em portais brasileiros. PhD thesis.

Filho, M. C. C. (2019). A Construção da Transparência Pública no Brasil: Análise da Elaboração e Implementação da Lei de Acesso à Informação no Executivo Federal (2003-2019). PhD thesis.

Islam, S. R., Eberle, W., Ghafoor, S. K., and Ahmed, M. (2021). Explainable artificial intelligence approaches: A survey.

Kiefer, S. and Pesch, G. (2021). Unsupervised anomaly detection for financial auditing with model-agnostic explanations. In KI 2021: Advances in Artificial Intelligence: 44th German Conference on AI, Virtual Event, September 27 – October 1, 2021, Proceedings, page 291–308. Springer-Verlag.

Marghescu, D., Kallio, M., and Back, B. (2010). Using financial ratios to select companies for tax auditing: A preliminary study. In World Summit on the Knowledge Society.

Vasconcelos, M. O., Chaim, R. M., and Cavique, L. (2021). Imbalanced learning in assessing the risk of corruption in public administration. In Progress in Artificial Intelligence, pages 510–523. Springer International Publishing.