Beyond the Prompts: Orchestrating the Future of Audits

AuditarIA - A Primary and Cross-Cutting AI Agent for Public Sector Audits

Abstract

This article introduces AuditarIA, an Artificial Intelligence agent designed to fill the gap of cross-cutting tools in the external control sector. While existing solutions focus on specific tasks, AuditarIA was developed to assist auditors throughout all phases of an audit, from planning and risk analysis to execution and report writing. Based on Google's Gemini CLI and developed during a real audit at the Brazilian Federal Court of Accounts (TCU), the agent demonstrated practical capabilities such as: summarizing hundreds of case files, conducting deep and contextualized research in TCU jurisprudence, creating interactive no-code dashboards for data analysis in under two days, and automating routine tasks through integration with platforms like N8N. The work concludes that implementing a cross-cutting AI agent is not only feasible but also generates immediate value, holding the potential to fundamentally transform audit work processes by orchestrating tools and enhancing the auditor's analytical capacity.