Publicação
Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa
| Resumo: | The world has been experiencing paradigm shifts, with emerging technologies becoming an ever more formidable reality. Nowadays, organizations worldwide must stay current and aligned with this evolution in terms of their processes, harnessing artificial intelligence (AI) techniques as a resource. Only by doing so can they hope to maintain a competitive edge. Auditing plays a crucial role in comprehending and scrutinizing companies' processes to identify any inconsistencies or irregularities in their financial records. In this regard, the convergence of auditing and AI has been gaining prominence, particularly within major auditing firms. The Portuguese Air Force (PAF), recognizing the impact of emerging trends, needs to determine the most effective ways where to apply AI, and one of those areas is internal control. As an integral part of Central Administration, it bears the responsibility of being accountable and therefore necessitates stringent, cohesive, and transparent internal control. With this objective in mind, the utilization of AI, particularly in budgetary control, offers an enticing opportunity for exploring the implementation of new technologies to address or enhance certain existing deficiencies. The results of the study show the usefulness of machine learning algorithms in predicting the occurrence of deviations and their contribution to budgetary control. |
|---|---|
| Autores principais: | Palmas, Pedro de Oliveira |
| Assunto: | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| _version_ | 1866810356436828160 |
|---|---|
| author | Palmas, Pedro de Oliveira |
| author_facet | Palmas, Pedro de Oliveira |
| author_role | author |
| contributor_name_str_mv | Samagaio, António Evangelista, Elsa Pereira Repositório Científico de Acesso Aberto da ULisboa |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Palmas, Pedro de Oliveira\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Samagaio, António Evangelista, Elsa Pereira Repositório Científico de Acesso Aberto da ULisboa |
| datacite.creators.creator.creatorName.fl_str_mv | Palmas, Pedro de Oliveira |
| datacite.date.Accepted.fl_str_mv | 2023-10-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-12-14T11:47:16Z |
| datacite.date.embargoed.fl_str_mv | 2023-12-14T11:47:16Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| datacite.titles.title.fl_str_mv | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| dc.contributor.none.fl_str_mv | Samagaio, António Evangelista, Elsa Pereira Repositório Científico de Acesso Aberto da ULisboa |
| dc.creator.none.fl_str_mv | Palmas, Pedro de Oliveira |
| dc.date.Accepted.fl_str_mv | 2023-10-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-12-14T11:47:16Z |
| dc.date.embargoed.fl_str_mv | 2023-12-14T11:47:16Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10400.5/29606 |
| dc.language.none.fl_str_mv | por |
| dc.publisher.none.fl_str_mv | Instituto Superior de Economia e Gestão |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| dc.title.fl_str_mv | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_bdcc |
| description | The world has been experiencing paradigm shifts, with emerging technologies becoming an ever more formidable reality. Nowadays, organizations worldwide must stay current and aligned with this evolution in terms of their processes, harnessing artificial intelligence (AI) techniques as a resource. Only by doing so can they hope to maintain a competitive edge. Auditing plays a crucial role in comprehending and scrutinizing companies' processes to identify any inconsistencies or irregularities in their financial records. In this regard, the convergence of auditing and AI has been gaining prominence, particularly within major auditing firms. The Portuguese Air Force (PAF), recognizing the impact of emerging trends, needs to determine the most effective ways where to apply AI, and one of those areas is internal control. As an integral part of Central Administration, it bears the responsibility of being accountable and therefore necessitates stringent, cohesive, and transparent internal control. With this objective in mind, the utilization of AI, particularly in budgetary control, offers an enticing opportunity for exploring the implementation of new technologies to address or enhance certain existing deficiencies. The results of the study show the usefulness of machine learning algorithms in predicting the occurrence of deviations and their contribution to budgetary control. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| fulltext.url.fl_str_mv | https://repositorio.ulisboa.pt/bitstreams/a7a405e3-01a3-4304-8795-65101502dd84/download |
| id | ul_3ecc89f95c8b86dffdd0f71acba24342 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10400.5/29606 |
| instacron_str | ul |
| institution | Universidade de Lisboa |
| instname_str | Universidade de Lisboa |
| language | por |
| network_acronym_str | ul |
| network_name_str | Repositório da Universidade de Lisboa |
| oai_identifier_str | oai:repositorio.ulisboa.pt:10400.5/29606 |
| organization_str_mv | urn:organizationAcronym:ul |
| person_str_mv | Palmas, Pedro de Oliveira |
| publishDate | 2023 |
| publisher.none.fl_str_mv | Instituto Superior de Economia e Gestão |
| reponame_str | Repositório da Universidade de Lisboa |
| repository_id_str | urn:repositoryAcronym:ul |
| service_str_mv | urn:repositoryAcronym:ul |
| spelling | porInstituto Superior de Economia e Gestãopt_PTThe world has been experiencing paradigm shifts, with emerging technologies becoming an ever more formidable reality. Nowadays, organizations worldwide must stay current and aligned with this evolution in terms of their processes, harnessing artificial intelligence (AI) techniques as a resource. Only by doing so can they hope to maintain a competitive edge. Auditing plays a crucial role in comprehending and scrutinizing companies' processes to identify any inconsistencies or irregularities in their financial records. In this regard, the convergence of auditing and AI has been gaining prominence, particularly within major auditing firms. The Portuguese Air Force (PAF), recognizing the impact of emerging trends, needs to determine the most effective ways where to apply AI, and one of those areas is internal control. As an integral part of Central Administration, it bears the responsibility of being accountable and therefore necessitates stringent, cohesive, and transparent internal control. With this objective in mind, the utilization of AI, particularly in budgetary control, offers an enticing opportunity for exploring the implementation of new technologies to address or enhance certain existing deficiencies. The results of the study show the usefulness of machine learning algorithms in predicting the occurrence of deviations and their contribution to budgetary control.application/pdfpt_PTAplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea PortuguesaPalmas, Pedro de OliveiraSamagaio, AntónioEvangelista, Elsa PereiraHostingInstitutionOrganizationalRepositório Científico de Acesso Aberto da ULisboae-mailmailto:repositorio@reitoria.ulisboa.ptrepositorio@reitoria.ulisboa.pt2023-12-14T11:47:16Z2023-102023-10-01T00:00:00ZHandlehttp://hdl.handle.net/10400.5/29606http://purl.org/coar/access_right/c_abf2open accessArtificial IntelligenceMachine LearningSupervised LearningInternal AuditPortuguese Armed ForcesBudgetInteligência ArtificialMachine LearningAprendizagem SupervisionadaAuditoria InternaForças Armadas PortuguesasOrçamento2578604 bytesliteraturehttp://purl.org/coar/resource_type/c_bdccmaster thesishttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://repositorio.ulisboa.pt/bitstreams/a7a405e3-01a3-4304-8795-65101502dd84/download |
| spellingShingle | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa Palmas, Pedro de Oliveira Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| status | SINGLETON |
| subject.fl_str_mv | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| title | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| title_full | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| title_fullStr | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| title_full_unstemmed | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| title_short | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| title_sort | Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa |
| topic | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| topic_facet | Artificial Intelligence Machine Learning Supervised Learning Internal Audit Portuguese Armed Forces Budget Inteligência Artificial Machine Learning Aprendizagem Supervisionada Auditoria Interna Forças Armadas Portuguesas Orçamento |
| url | http://hdl.handle.net/10400.5/29606 |
| visible | 1 |