2019
DOI: 10.11606/issn.1982-6486.rco.2019.158530
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Artificial Ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution

Abstract: 31This 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 T… Show more

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Cited by 7 publications
(6 citation statements)
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References 52 publications
(72 reference statements)
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“…Attention has been devoted to understanding under which contexts technological interventions, including AI, are more or less likely to work (Adam & Fazekas, 2021 ; Freire et al, 2020 ), which types of constraints and resistance they may encounter among users, such as auditors and inspectors (Neves et al, 2019 ), and when information and communication technology (ICT) tools have a high or low impact (Peixoto & Fox, 2016 ) or can be used to engage in corruption (Adam & Fazekas, 2021 ). However, different from more traditional ICTs, AI-ACT remains to be explored in depth, starting from its conceptualisation, main functionalities, and ethical considerations based on empirical evidence.…”
Section: The Theorisation Of Ai-based Anti-corruption Technologymentioning
confidence: 99%
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“…Attention has been devoted to understanding under which contexts technological interventions, including AI, are more or less likely to work (Adam & Fazekas, 2021 ; Freire et al, 2020 ), which types of constraints and resistance they may encounter among users, such as auditors and inspectors (Neves et al, 2019 ), and when information and communication technology (ICT) tools have a high or low impact (Peixoto & Fox, 2016 ) or can be used to engage in corruption (Adam & Fazekas, 2021 ). However, different from more traditional ICTs, AI-ACT remains to be explored in depth, starting from its conceptualisation, main functionalities, and ethical considerations based on empirical evidence.…”
Section: The Theorisation Of Ai-based Anti-corruption Technologymentioning
confidence: 99%
“…So far, research on AI-ACT has attracted different fields and focused on the use of AI more in the private sector than in the public sector and by civil society, as noted by Neves et al (2019). Overall, researchers have been discussing the potential of AI and other emerging digital technologies to fight corruption and/or improve accountability and transparency (Sturges, 2004;Bertot et al, 2010;Aarvik, 2019;Köbis et al, 2021Köbis et al, , 2022 without forgetting that they can provide new corruption opportunities (Adam & Fazekas, 2021).…”
Section: Introductionmentioning
confidence: 99%
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“…Figura 1. Framework de implementação de tecnologia de Fountain (2001) Em municípios pequenos, a falta de teorização das práticas de governo eletrônico pode ser identificada como uma das principais causas de seu baixo uso pela população, e quando há baixa teorização, a difusão do uso de novas tecnologias fica comprometida (Neves, Silva & Carvalho, 2019). Outra barreira para a utilização dos portais públicos seria a falta de habilidade, tempo ou energia dos cidadãos para avaliar os dados dos governos (Etzioni, 2018), pois "a transparência oferece aos usuários a ilusão de abertura, enquanto serve realmente para ofuscar" (Etzioni, 2018, p. 190).…”
Section: Referencial Teóricounclassified
“…In small municipalities, one of the leading causes of low population adoption of egovernment practices is a lack of theorization. When there is a shortage of theorization, the diffusion of new technologies is hindered (Neves, Silva & Carvalho, 2019). Another barrier to the use of governments' websites would be citizens' lack of ability, time, or energy to evaluate government data (Etzioni, 2018), as "transparency measures provide users with the illusion of disclosure while actually serving to obfuscate" (Etzioni, 2018, p. 190).…”
Section: Theoretical Frameworkmentioning
confidence: 99%