The importance of data analysis for the improvement of the selection process of audit areas and objects: a systemic and risks view on the PAC public works
Abstract
According to the Strategic Plan of the Federal Court of Accounts, the complexity, scope, diversity and extent of jurisdiction and of the control objects require that the Court act in a selective and systemic manner in relevant areas, aiming to reach greater efficiency and effectiveness in its oversight performance. This article shows the potential of data analysis for the improvement of the selection process of audit areas and objects, using the statistical analysis of public data of about 37 thousand projects of the Federal Government Growth Acceleration Program (PAC).Author Biography
Thiago da Cunha Brito
is a public servant at the Federal Court of Accounts. He holds a bachelor’s degree in Informatics Engineering from ISEP - School of Engineering of Polytechnic of Porto and a postgraduate degree in Marketing and Strategy from the University of Minho.