Artificial Intelligence in Audit Courts: Implementation Strategies and Ethical Challenges
DOI:
https://doi.org/10.5380/rcc.18.100716Keywords:
Artificial Intelligence, Governmental Oversight, Auditing, Ethical StandardsAbstract
This research aims to identify strategies for the implementation of Artificial Intelligence (AI) in the Brazilian Courts of Auditors, as well as verify the establishment of ethical guidelines that guide the use of AI in government oversight and control activities. The survey-type research had the participation of 24 of the 33 Courts of Accounts of Brazil. The data were obtained through a structured questionnaire and descriptive statistics were used for analysis. The results show wide implementation of AI, but point out the need for ethical parameters and continuous training of professionals. The research contributes to the debate on the use of AI in government oversight, reinforcing the need for regulations that ensure the protection of fundamental rights and equity in the use of technology
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