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Aplicação de machine learning na previsão de desvios e controlo orçamental na Força Aérea Portuguesa

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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

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