Abstract
This study depicts the search for legitimacy by four information technology artifacts in helping auditors in the surveillance against fraud and corruption by the Brazilian Supreme Audit Institution (TCU). ALICE, ADELE, MONICA, and SOFIA are Artificial Intelligence (AI) systems proposed to aid auditing processes in the public sector. A web-based survey has been used to gather the responses from 60 auditors across Brazil and semi-structured interviews with the Chief Data Officer, three IT Developers and five TCU Audit Managers selected by purposive sampling. The research finds that the use of AI-based systems is low among auditors at the TCU due to the perceived limited benefit. While some respondents recognized the advantages of the AI-based systems, they are put off by the weak theorization and diffusion regarding the meaning and the use of AI-based systems within the organization; they showed a priority for using traditional auditing methods instead of digital innovation, restricting the potential of anticorruption control by technological artifacts.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
