The Intelligence Nucleus of the Court of Auditors of the State of Bahia (TCE/BA), composed of auditors and information technology analysts, developed a predictive model, using artificial intelligence with a focus on auditing agreements. The Court of Auditors started to make use of the new model to select, at the time of signing the agreements, those that will be monitored more closely and from the beginning of the execution of the planned actions, aiming to prevent the occurrence of failures.
The perspective is that this new system of action of the TCE will increase the perception of control and also the zeal of the managers for the good application of public resources and in the preparation of the rendering of accounts.
The president of the TCE/BA, Councilor Marcus Presidio, when speaking about the initiative, said that the Court of Auditors has promoted all efforts to make information technology a catalyst for development and productivity, adding: “That is why , I see with great enthusiasm the launch of this new project for the use of artificial intelligence in the auditing of agreements. I hope that this initiative will later be extended to other control activities, so that we can provide services and offer better and more efficient returns to society”.
The predictive model, in simplified form, is a mathematical logic that, applied to a quantity of data, identifies historical patterns of behavior and offers a prediction about future perspectives. Historical data were used on the bodies and units that transfer resources as agreements, on the entities that receive state resources and, mainly, on the history of judgment of accounts in collegiate bodies and managers in order to establish the probability of certain agreement have the accounts disapproved by this Court.
To verify the degree of assertiveness of this new model, tests were carried out with the judgments carried out by the Court’s chambers, from February to July 2022. And the result is that 87% of accuracy was recorded. That is, when the model said that a certain agreement term was likely to have the accounts disapproved, it got almost nine out of ten cases right.
The objective is to produce a report, monthly, with those agreements that the predictive model indicated as having an expectation of probable future disapproval, so that the auditors can follow up in a timely manner and help management to prevent the occurrence of failures.