Banca de QUALIFICAÇÃO: Edson Guimaraes Passos

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : Edson Guimaraes Passos
DATE: 05/02/2024
TIME: 09:00
LOCAL: Plataforma Teams
TITLE:

Artificial Intelligence Applied to Government Audit With Emphasis on Public Balance Sheet Analysis: The Case of the Municipalities of Bahia

KEY WORDS:

Technology; Innovation; Government Audit.

PAGES: 124
BIG AREA: Outra
AREA: Tecnologia e Inovação
SUMMARY:

Municipal Internal Control in fulfilling its constitutional mission uses government auditing as an essential tool in the inspection and monitoring of actions carried out by the municipal public administration, which depends on efficiency and effectiveness in order to maximize the use of notably scarce human, financial and technological resources. in all spheres of Brazilian executive power. The state of Bahia, located in the northeast region of the country, is made up of 417 municipalities and according to information made available in the compendium “TCM in numbers” published annually by the Court of Auditors of the Municipalities of the State of Bahia-TCE-BA, in the period From 2015 to 2021, numerous annual financial statements were summarily rejected, that is, they did not reach the minimum level of management effectiveness required by legislation for the accounts to be approved, even with reservations. In this context, it is possible to observe that the crucial problem faced by municipalities in Bahia is the lack of standardization of internal control procedures with regard to the supervision and monitoring of municipal actions, especially with regard to the degree of analysis applied to financial statements, making it unfeasible Therefore, the proposal of planned and timely corrective measures, throughout the current year, with the aim of mitigating management failures and providing an improvement in the quality of municipal public spending intended for the implementation of programs and actions in the areas of health , education, social assistance, among other demands of society. As a proposal to solve the problem, the use of a government audit model is envisaged, to be implemented through a computer system based on artificial intelligence, Audita III, which presents timely, reliable and impartial analyses, providing reliable and useful results for decision making. decision-making and consequently greater effectiveness in municipal management. The methodology used to pursue the proposed objectives was based on the theoretical basis provided by documents published between 2018 and 2023, on the Web of Science (WoS) and Scopus database portals, correlated through the Consolidated Meta Analytical Approach Theory approach. (TEMAC), which enabled a descriptive analysis, worldwide, regarding the contribution of intellectual property in the development of technologies applied to process innovation in the public sector. With regard to relevance, the study presented the use of a technological tool, by the Court of Auditors of the Municipalities of the State of Bahia (TCM-BA), applied to the modernization of diagnosis, supervision and control of municipal management in the state, with the implementation of the Municipal Management Effectiveness Index (IEGM), which proved to be lower than desired. As an alternative to the low IEGM presented by Bahian municipalities, the study proposed the use of artificial intelligence (AI), through expert systems (SE), such as Audita III Software, in order to promote innovation in the internal control process. by federal entities, aiming to provide greater effectiveness to public spending.

COMMITTEE MEMBERS:
Presidente - 1875971 - EDUARDO ANTONIO FERREIRA
Interno - 1774553 - PAULO GUSTAVO BARBONI DANTAS NASCIMENTO
Interna - 1719880 - TANIA CRISTINA DA SILVA CRUZ
Externo ao Programa - 1181929 - JOSE MARILSON MARTINS DANTAS - UnBExterno à Instituição - IRINEU AFONSO FREY - UFSC