Artificial Intelligence in External Control – What is the Vision of Audit Professionals from the Courts of Accounts?

• George Valença UFRPE
• Ana Carolina Chaves TCE-PE
• Willams Brandão TCE-PE

DOI: https://doi.org/10.5753/wcge.2024.2531

Abstract

The solutions provided by artificial intelligence (AI), with advancements brought by large language models, present significant opportunities to enhance public agencies’ efficiency and effectiveness. Within the Courts of Accounts, they can automate routine (e.g., contract and bidding review) as well as predictive tasks (e.g., fraud detection). However, such enhancement of external control and public management brings challenges. To identify concerns and outline solutions related to the introduction of AI in this context, we conducted a survey with over 150 auditors. As a result, we identified 5 social, technical, and business challenges, along with 10 solution proposals to guide AI initiatives in the audit sector.

References

Cruzes, Daniela S., e Tore Dyba. “Recommended steps for thematic synthesis in software engineering”. IEEE International Symposium on Empirical Software Engineering and Measurement (ESEM), 2011.

Hildebrand, Rodrigo Otávio Coelho. “A experiência do Tribunal de Contas da União com inteligência artificial”. 2021.

Medaglia, Rony; Gil-Garcia, J. Ramon; Pardo, Theresa A. “Artificial intelligence in government: Taking stock and moving forward”. Social Science Computer Review, v. 41, n. 1, p. 123-140, 2023.

Mendoza, Isela, Renan Corrêa, and Flavia Bernardini. “Como a Governança de Dados pode auxiliar na mitigação de barreiras de uso de Portais de Dados Governamentais Abertos? Uma Análise da Literatura”. Anais do XI Workshop de Computação Aplicada em Governo Eletrônico (WCGE). SBC, 2023.

Richardson, Rashida. “Facial recognition in the public sector: the policy landscape”. German Marshall Fund of the United States, 2022.

Straub, Vincent J. et al. “Artificial intelligence in government: Concepts, standards, and a unified framework”. Government Information Quarterly, v. 40, n. 4, 2023.

Valle-Cruz, David, Rigoberto García-Contreras, e J. Ramon Gil-Garcia. “Exploring the negative impacts of artificial intelligence in government: the dark side of intelligent algorithms and cognitive machines”. International Review of Administrative Sciences (2023).