Abstract

The current technical paper discusses the crucial role played by the Court of Auditors from the State of Santa Catarina while controlling bids and contracts through the State. The challenges faced by the External Control Tax Auditors before the expressive volume of over 52 thousand notices published in 2022 are emphasized. In this conflict, we propose the exploration of Artificial Intelligence (AI) as a strategic tool to perfect the efficiency on the analysis of complex processes on public purchases. Our focus resides on the viability research of an AI system capable of analyzing automatically budgets originated in Public Entities, aiming the early detection of overpricing indicators by the Court of Auditors from the State of Santa Catarina. By adopting this innovative approach, we aim to contribute significantly to the efficiency of the external control, aligning to the growing and complex demands on the bids and public contracts.

Full Text
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