Artificial intelligence in the constitutional accounting control bodies of Brazilian public administration

Abstract

This study aims to analyze the state of the art in the use of Artificial Intelligence (AI) in Brazilian public account control bodies, in all their spheres, whether federal, state or municipal, pointing out the results, costs and costs benefits of these machines. The relevance of this theme is due to the continuous use of this technology by the Brazilian Public Administration and its consequences for the high demands of the Courts of Accounts. The research problem is: What AI mechanisms are being used by the Brazilian Courts of Auditors and if, based on the data released by the Public Administration, it is possible to map the costs and benefits of using such technologies within the Public Administration? In order to answer the problem, it was decided to divide the development into three parts. At first, the idea is to understand the role of the Court of Auditors in controlling public accounts; in a second, to map the use of AI within the scope of the Courts of Accounts, pointing out which activities are used, in addition to reflections on the potential of AI by the control bodies; and, finally, build a table demonstrating the state of the art of AI in Brazilian public account control bodies. The hypothesis is that it is possible to point out a diagnosis based on the research carried out with the Brazilian Courts of Auditors and, still in a preliminary way, it is possible to identify the benefits for the control of the Digital Public Administration. The methodology used is a bibliographic and exploratory study of government documents. The approach is quantitative and qualitative and the research is descriptive based on government documents and scientific articles. It was concluded that AI brought several changes to control bodies, mainly in relation to repetitive demands, that is, it has been a way of enacting irregularities for a more predictive function and less decision-making, at least in part. However, it is still possible to evolve so that the robot is present in decision-making bodies.

Keywords:
artificial intelligence; digital public administration; administration control, audit court; Brazil