Irregularidades em parcerias com o terceiro setor: análise das decisões do TCE/GO utilizando inteligência artificial
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2023-09-28
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Universidade Federal de Goiás
Resumo
This dissertation analyzes how the limitations and dysfunctionalities of the
publicization model, in which the Public Administration transfers public equipment and
delegates the provision of services to Third Sector entities, were addressed in the audits of the
Court of Auditors of the State of Goiás. As a reference present in the literature review combined
with exploratory research that used machine learning and artificial intelligence techniques, we
sought to automatically identify and classify, through a predictive model, the main pathologies
and irregularities identified by the Court of Accounts of Goiás in the relationships agreed
between the civil society organizations and the public sector. The survey results point to the
occurrence of irregularities in 84.05% of the total processes inspected by the external control
body, indicating that the model of contracting in Goiás did not overcome the limitations and
dysfunctionalities of contracting observed in the literature. The existence of gaps in the Legal
Framework of the Third Sector was also demonstrated, providing an opportunity for the
presentation of a recommendation to improve legislation with a focus on governance, through
the suggestion of norms tending to promote ethical conduct, alternative forms of financing in
the Third Sector Sector and that stimulate the expansion of the control activity focused on
objectives, goals and results of the inspected partnerships.
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GOES, A. S. Irregularidades em parcerias com o terceiro setor: análise das decisões do TCE/GO utilizando inteligência artificial. 2023. 141 f. Dissertação (Mestrado em Administração Pública em Rede Nacional) - Faculdade de Ciência e Tecnologia, Universidade Federal de Goiás, Aparecida de Goiânia, 2023.