Implementation of Business Intelligence as a tool to assist in the audit of personnel expenses in the External Control of the Court of Accounts of Roraima
Abstract
This article presents the report of the experience of the implementation of Business Intelligence (BI) in the scope of the Court of Auditors of the State of Roraima (TCERR), whose scope was the analysis of acts and payments of personnel carried out by Organs jurisdictional bodies. The article presents an overview of experiences of access to information and combating fraud in control bodies throughout Brazil, drawing a parallel with the implementation in the TCERR. In addition, the methodology used in the implementation is reported, with considerations about the technological choices and their reasons. The main results obtained with the advent of BI are presented, especially the paradigm shift in the use of technology by end users, examples of the tool's potential, as well as practical results, particularly in support of auditing.
Keywords:
Business Intelligence, Information Access, Control External, Social Control
References
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Braghittoni, R. (2017). Business Intelligence: Implementar do jeito certo e a custo zero (C. do Código (ed.)). Casa do Código.
Brasil. (1988). Constituição da República Federativa do Brasil de 1988. [link]
Brasil. (2009). Lei Complementar no 131. [link]
Brasil. (2010). Decreto no 7.185. [link]
Brasil. (2016). Lei Complementar no 156. [link]
Brasil. (2020). Decreto no 10.540. [link]
Costa, C. J., & Aparicio, M. (2011). Using data mining to help auditors. Creating Global Competitive Economies: A 360-Degree Approach - Proceedings of the 17th International Business Information Management Association Conference, IBIMA 2011.
Costa, L. P. (2022). Transformando Dados em Tomada de Decisão Com Power BI. [link].
Cunha, F. C., Rodrigues, & Bugarin, M. S. (2014). Lei de Benford e Auditoria de Obras Públicas: uma análise de sobrepreço na reforma do Maracanã. Revista Do TCU, 48–53. [link]
De Figueiredo, B. C. B., Nakamura, F. G., & Nakamura, E. F. (2021). A group-based centrality for undirected multiplex networks: a case study of the Brazilian Car Wash Operation. IEEE Access, 9, 81946–81956. https://doi.org/10.1109/ACCESS.2021.3086027
Felix, G. S., & Figueirêdo, B. C. B. (2017). A educação corporativa como ferramenta de controle social: a implantação do SICAP no TCE/RR. IV CONEDU. [link]
Ghedini Ralha, C., & Sarmento Silva, C. V. (2012). A multi-agent data mining system for cartel detection in Brazilian government procurement. Expert Systems with Applications. https://doi.org/10.1016/j.eswa.2012.04.037
Goldshmidt, R. (2021). Data Mining: Conceitos, Técnicas, Algoritmos, Orientações e Aplicações (Elsevier Editora Ltda (ed.); 2nd ed.). GEN LTC.
Gonçalves, É. J. (2022). Análise de desempenho entre os bancos de dados SQL Sever x Oracle. [link].
Grilo Júnior, T. F. (2010). Aplicação de técnicas de Data Mining para auxiliar no processo de fiscalização no âmbito do Tribunal de Contas do Estado da Paraíba [Universidade Federal da Paraíba]. [link]
Hu, B., Carvalho, N., Laera, L., Lee, V., Matsutsuka, T., Menday, R., & Naseer, A. (2013). Applying semantic technologies to public sector: A case study in fraud detection. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics). https://doi.org/10.1007/978-3-642-37996-3_23
Inmon, W. H. (1996). The data warehouse and data mining. Communications of the ACM, 39(11), 49–51.
Kimball, R., Reeves, L., Ross, M., & Thornthwaite, W. (1998). The Data Warehouse Lifecycle Toolkit: Expert Methods for Designing, Developing, and Deploying Data Warehouses (Wiley (ed.)). Wiley.
Kimball, Ralph, & Ross, M. (2010). The Kimball Group Reader; Relentlessly Practical Tools for Data Warehousing and Business Intelligence. Wiley Publishing, Inc.
Pereira, L. C. B. (1996). Crise Econômica E Reforma Do Estado No Brasil (1st ed.). Editora 34. [link].
Silva, C. V. S., & Ralha, C. G. (2011). Agmi - An agent-mining tool and its application to Brazilian government auditing. WEBIST 2011 - Proceedings of the 7th International Conference on Web Information Systems and Technologies. https://doi.org/10.5220/0003333905350538
Silva, C. V. S., & Ralha, C. G. (2010). Utilização de Técnicas de Mineração de Dados como Auxílio na Detecção de Cartéis em Licitações. XXX Congresso Da Sociedade Brasileira de Computação, 1–14.
TCE/RR. (2013). WikiTCERR. TCERR. [link]
Published
2023-08-06
How to Cite
PEREIRA, Francisco Carlos de Lima; SILVA, Jonathas Coutinho da; SILVA, Ezequias Carlos Ferreira da; FIGUEIRÊDO, Bruno César Barreto de.
Implementation of Business Intelligence as a tool to assist in the audit of personnel expenses in the External Control of the Court of Accounts of Roraima. In: LATIN AMERICAN SYMPOSIUM ON DIGITAL GOVERNMENT (LASDIGOV), 11. , 2023, João Pessoa/PB.
Anais [...].
Porto Alegre: Sociedade Brasileira de Computação,
2023
.
p. 248-260.
ISSN 2763-8723.
DOI: https://doi.org/10.5753/wcge.2023.229822.
