{"id":"https://openalex.org/W7201857882","doi":"https://doi.org/10.70773/revistatopicos/786134592","title":"AUDITORIA AUTOMATIZADA E QUALIDADE DA INFORMA\u00c7\u00c3O CONT\u00c1BIL NO SETOR P\u00daBLICO MUNICIPAL BRASILEIRO: EVID\u00caNCIAS A PARTIR DE SISTEMAS INTELIGENTES DE MONITORAMENTO FISCAL","display_name":"AUDITORIA AUTOMATIZADA E QUALIDADE DA INFORMA\u00c7\u00c3O CONT\u00c1BIL NO SETOR P\u00daBLICO MUNICIPAL BRASILEIRO: EVID\u00caNCIAS A PARTIR DE SISTEMAS INTELIGENTES DE MONITORAMENTO FISCAL","publication_year":2026,"publication_date":"2026-08-08","ids":{"openalex":"https://openalex.org/W7201857882","doi":"https://doi.org/10.70773/revistatopicos/786134592"},"language":"pt","primary_location":{"id":"doi:10.70773/revistatopicos/786134592","doi":"https://doi.org/10.70773/revistatopicos/786134592","is_oa":true,"landing_page_url":"https://doi.org/10.70773/revistatopicos/786134592","pdf_url":"https://revistatopicos.com.br/generate/pdf_zenodo/pub_786134592.pdf","source":{"id":"https://openalex.org/S4404661896","display_name":"Revista T\u00f3picos.","issn_l":"2965-6672","issn":["2965-6672"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00f3picos","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revistatopicos.com.br/generate/pdf_zenodo/pub_786134592.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5120927821","display_name":"Magno Oliveira Ramos","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126158947","display_name":"Universidade Federal da Bahia","ror":"https://ror.org/03k3p7647","country_code":"BR","type":"education","lineage":["https://openalex.org/I126158947"]},{"id":"https://openalex.org/I130913789","display_name":"Instituto Federal da Bahia","ror":"https://ror.org/01tzdej37","country_code":"BR","type":"education","lineage":["https://openalex.org/I130913789"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Magno Oliveira Ramos","raw_affiliation_strings":["Doutorando em Difus\u00e3o do Conhecimento pelo Instituto Federal da Bahia (IFBA) e Mestre em Contabilidade pela Universidade Federal da Bahia (UFBA). E mail: magnusso1@yahoo.com.br"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doutorando em Difus\u00e3o do Conhecimento pelo Instituto Federal da Bahia (IFBA) e Mestre em Contabilidade pela Universidade Federal da Bahia (UFBA). E mail: magnusso1@yahoo.com.br","institution_ids":["https://openalex.org/I126158947","https://openalex.org/I130913789"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5080195374","display_name":"Ver\u00f4nica Rocha Dias","orcid":"https://orcid.org/0009-0004-1793-7876","observed_orcids":["https://orcid.org/0009-0004-1793-7876"]},"institutions":[{"id":"https://openalex.org/I123001628","display_name":"Universidade Federal de Rond\u00f4nia","ror":"https://ror.org/02842cb31","country_code":"BR","type":"education","lineage":["https://openalex.org/I123001628"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Ver\u00f4nica Rocha Dias","raw_affiliation_strings":["Mestra em Administra\u00e7\u00e3o P\u00fablica pela Funda\u00e7\u00e3o Universidade Federal de Rond\u00f4nia (UNIR), Especialista em Auditoria Fiscal e Tribut\u00e1ria pela Faculdade de Ci\u00eancias Administrativas e Tecnologia (FATEC), Graduada em Ci\u00eancias Econ\u00f4micas pela UNIR e em Ci\u00eancias Cont\u00e1beis pela Associa\u00e7\u00e3o de Ensino Superior da Amaz\u00f4nia (AESA). E-mail: veronica@unir.br"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mestra em Administra\u00e7\u00e3o P\u00fablica pela Funda\u00e7\u00e3o Universidade Federal de Rond\u00f4nia (UNIR), Especialista em Auditoria Fiscal e Tribut\u00e1ria pela Faculdade de Ci\u00eancias Administrativas e Tecnologia (FATEC), Graduada em Ci\u00eancias Econ\u00f4micas pela UNIR e em Ci\u00eancias Cont\u00e1beis pela Associa\u00e7\u00e3o de Ensino Superior da Amaz\u00f4nia (AESA). E-mail: veronica@unir.br","institution_ids":["https://openalex.org/I123001628"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035787447","display_name":"Rubens Savaris Leal","orcid":"https://orcid.org/0000-0002-1715-4247","observed_orcids":["https://orcid.org/0000-0002-1715-4247"]},"institutions":[{"id":"https://openalex.org/I4210144834","display_name":"Universidade Federal de Roraima","ror":"https://ror.org/03ehp1h78","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210144834"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Rubens Savaris Leal","raw_affiliation_strings":["Doutor pela Universidade Federal de Roraima (UFRR). E-mail: savaris@outlook.com"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doutor pela Universidade Federal de Roraima (UFRR). E-mail: savaris@outlook.com","institution_ids":["https://openalex.org/I4210144834"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120395299","display_name":"M\u00e1rcio Eg\u00eddio Pieretti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Marcio Egidio Pieretti","raw_affiliation_strings":["Mestre em Contabilidade e Gest\u00e3o Tribut\u00e1ria pela Harold Gillies University (HGU - Estados Unidos). Curr\u00edculo Lattes: https://lattes.cnpq.br/5034755819357211"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mestre em Contabilidade e Gest\u00e3o Tribut\u00e1ria pela Harold Gillies University (HGU - Estados Unidos). Curr\u00edculo Lattes: https://lattes.cnpq.br/5034755819357211","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5145995543","display_name":"Wagner Soares Ferreira","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210111188","display_name":"Universidade Paulista","ror":"https://ror.org/020v13m88","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210111188"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Wagner Soares Ferreira","raw_affiliation_strings":["Graduado em Ci\u00eancias Cont\u00e1beis pela Universidade Paulista (UNIP). E-mail: jpp.wagner@gmail.com"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduado em Ci\u00eancias Cont\u00e1beis pela Universidade Paulista (UNIP). E-mail: jpp.wagner@gmail.com","institution_ids":["https://openalex.org/I4210111188"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114398275","display_name":"Elisania Arndt","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I41458283","display_name":"Universidade Federal do Tocantins","ror":"https://ror.org/053xy8k29","country_code":"BR","type":"education","lineage":["https://openalex.org/I41458283"]},{"id":"https://openalex.org/I51882195","display_name":"Universidade Luterana do Brasil","ror":"https://ror.org/00kde4z41","country_code":"BR","type":"education","lineage":["https://openalex.org/I51882195"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Elisania Arndt","raw_affiliation_strings":["Mestra em Educa\u00e7\u00e3o Profissional pela Universidade Federal do Tocantins (UFT), Especialista em Orienta\u00e7\u00e3o Educacional pela Faculdade Guara\u00ed (FAG) e Graduada em Ci\u00eancias Exatas pela Faculdade Amparo (FAMP) e em Ci\u00eancias Cont\u00e1beis pela Universidade Luterana do Brasil (ULBRA). E-mail: elisania.ar ndt@ifto.edu.br"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mestra em Educa\u00e7\u00e3o Profissional pela Universidade Federal do Tocantins (UFT), Especialista em Orienta\u00e7\u00e3o Educacional pela Faculdade Guara\u00ed (FAG) e Graduada em Ci\u00eancias Exatas pela Faculdade Amparo (FAMP) e em Ci\u00eancias Cont\u00e1beis pela Universidade Luterana do Brasil (ULBRA). E-mail: elisania.ar ndt@ifto.edu.br","institution_ids":["https://openalex.org/I41458283","https://openalex.org/I51882195"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5133917291","display_name":"Simone Neves Coelho","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Simone Neves Coelho","raw_affiliation_strings":["Especialista em Gest\u00e3o Or\u00e7ament\u00e1ria e Financeira pela Faculdade Unyleya e Graduada em Ci\u00eancias Cont\u00e1beis pela Uni\u00e3o das Escolas Superiores de Rond\u00f4nia (UNIRON). E-mail: simonecoelho086@gmail.com"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Especialista em Gest\u00e3o Or\u00e7ament\u00e1ria e Financeira pela Faculdade Unyleya e Graduada em Ci\u00eancias Cont\u00e1beis pela Uni\u00e3o das Escolas Superiores de Rond\u00f4nia (UNIRON). E-mail: simonecoelho086@gmail.com","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5123170503","display_name":"Agnaldo Braga Lima","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I211891151","display_name":"Universidade do Estado do Par\u00e1","ror":"https://ror.org/042r36z33","country_code":"BR","type":"education","lineage":["https://openalex.org/I211891151"]},{"id":"https://openalex.org/I59606676","display_name":"Universidade Federal do Par\u00e1","ror":"https://ror.org/03q9sr818","country_code":"BR","type":"education","lineage":["https://openalex.org/I59606676"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Agnaldo Braga Lima","raw_affiliation_strings":["Doutor em Ci\u00eancias e Meio Ambiente pela Universidade Federal do Par\u00e1 (UFPA) e Graduado em Matem\u00e1tica pela Universidade do Estado do Par\u00e1 (UEPA). E-mail: agnaldo@ufpa.br"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doutor em Ci\u00eancias e Meio Ambiente pela Universidade Federal do Par\u00e1 (UFPA) e Graduado em Matem\u00e1tica pela Universidade do Estado do Par\u00e1 (UEPA). E-mail: agnaldo@ufpa.br","institution_ids":["https://openalex.org/I211891151","https://openalex.org/I59606676"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":9,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.53407355,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"36","first_page":"1","last_page":"31"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.3833000063896179,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.3833000063896179,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.2062000036239624,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1356000006198883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-automation","display_name":"audit automation","score":0.9470000267028809},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.8579999804496765},{"id":"https://openalex.org/keywords/municipal-sector","display_name":"municipal sector","score":0.8700000047683716},{"id":"https://openalex.org/keywords/continuous-monitoring","display_name":"continuous monitoring","score":0.49300000071525574},{"id":"https://openalex.org/keywords/inconsistency-detection","display_name":"inconsistency detection","score":0.6669999957084656},{"id":"https://openalex.org/keywords/public-financial-management","display_name":"public financial management","score":0.5950000286102295},{"id":"https://openalex.org/keywords/public-transparency","display_name":"public transparency","score":0.5080000162124634},{"id":"https://openalex.org/keywords/internal-and-external-control","display_name":"internal and external control","score":0.7730000019073486},{"id":"https://openalex.org/keywords/algorithmic-governance","display_name":"algorithmic governance","score":0.6830000281333923},{"id":"https://openalex.org/keywords/brazilian-municipalities","display_name":"Brazilian municipalities","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5285000205039978},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4943999946117401},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.4390999972820282},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3758000135421753},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.34630000591278076},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.3443000018596649},{"id":"https://openalex.org/C188198153","wikidata":"https://www.wikidata.org/wiki/Q1613840","display_name":"Limiting","level":2,"score":0.3327000141143799},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3294000029563904},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.32839998602867126},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.31310001015663147},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.29010000824928284},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.26980000734329224},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.2646999955177307},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.2635999917984009},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.70773/revistatopicos/786134592","doi":"https://doi.org/10.70773/revistatopicos/786134592","is_oa":true,"landing_page_url":"https://doi.org/10.70773/revistatopicos/786134592","pdf_url":"https://revistatopicos.com.br/generate/pdf_zenodo/pub_786134592.pdf","source":{"id":"https://openalex.org/S4404661896","display_name":"Revista T\u00f3picos.","issn_l":"2965-6672","issn":["2965-6672"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00f3picos","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.70773/revistatopicos/786134592","doi":"https://doi.org/10.70773/revistatopicos/786134592","is_oa":true,"landing_page_url":"https://doi.org/10.70773/revistatopicos/786134592","pdf_url":"https://revistatopicos.com.br/generate/pdf_zenodo/pub_786134592.pdf","source":{"id":"https://openalex.org/S4404661896","display_name":"Revista T\u00f3picos.","issn_l":"2965-6672","issn":["2965-6672"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00f3picos","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7201857882.pdf","grobid_xml":"https://content.openalex.org/works/W7201857882.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7162936917","https://openalex.org/W7162954379","https://openalex.org/W4406052574","https://openalex.org/W2922362269","https://openalex.org/W3002387206","https://openalex.org/W7141187712","https://openalex.org/W7222487935","https://openalex.org/W7120634539","https://openalex.org/W7132833311","https://openalex.org/W1990591747"],"abstract_inverted_index":{"A":[0,61],"incorpora\u00e7\u00e3o":[1],"de":[2,13,33,37,43,50,70,72,76,78,85,93,125,136,151,160,188,202,211,216,227,248],"tecnologias":[3],"digitais":[4,47],"avan\u00e7adas":[5],"na":[6],"administra\u00e7\u00e3o":[7],"p\u00fablica":[8,165],"tem":[9],"impulsionado":[10],"novas":[11],"formas":[12],"controle,":[14],"fiscaliza\u00e7\u00e3o,":[15],"transpar\u00eancia":[16,164,242],"e":[17,48,66,83,95,117,134,166,172,208,246],"avalia\u00e7\u00e3o":[18,75],"das":[19,186],"contas":[20],"governamentais.":[21],"Este":[22],"estudo":[23,84],"analisa":[24],"os":[25],"impactos":[26],"da":[27,55,80,104,154,163,206,229],"auditoria":[28,94,221],"automatizada,":[29],"baseada":[30],"em":[31,39,58,87],"algoritmos":[32],"monitoramento":[34,96],"cont\u00ednuo,":[35],"an\u00e1lise":[36,69],"dados":[38,73],"larga":[40],"escala,":[41],"cruzamento":[42],"bases":[44,71,187],"fiscais,":[45,74],"trilhas":[46],"detec\u00e7\u00e3o":[49],"inconsist\u00eancias,":[51,129,152],"sobre":[52],"a":[53,142,148,220,236],"qualidade":[54,79,185],"informa\u00e7\u00e3o":[56,81,105,207],"cont\u00e1bil":[57,82,106],"munic\u00edpios":[59,88],"brasileiros.":[60],"pesquisa":[62],"adota":[63],"abordagem":[64],"quantitativa":[65],"qualitativa,":[67],"combinando":[68],"indicadores":[77],"casos":[86],"que":[89,141,219,234],"utilizam":[90],"sistemas":[91,123,145],"automatizados":[92],"fiscal.":[97],"O":[98],"artigo":[99],"examina":[100],"as":[101],"caracter\u00edsticas":[102],"qualitativas":[103],"no":[107],"setor":[108],"p\u00fablico,":[109],"especialmente":[110],"relev\u00e2ncia,":[111],"representa\u00e7\u00e3o":[112],"fidedigna,":[113],"comparabilidade,":[114],"verificabilidade,":[115],"tempestividade":[116],"compreensibilidade,":[118],"relacionando-as":[119],"\u00e0":[120,181,184,190,196,200,204],"capacidade":[121],"dos":[122,156,193,198,214],"inteligentes":[124],"detectar":[126],"erros,":[127],"omiss\u00f5es,":[128],"atrasos,":[130],"diverg\u00eancias":[131],"entre":[132],"demonstrativos":[133],"ind\u00edcios":[135],"irregularidades.":[137],"Os":[138],"achados":[139],"sugerem":[140],"implementa\u00e7\u00e3o":[143],"desses":[144],"contribui":[146],"para":[147],"identifica\u00e7\u00e3o":[149],"precoce":[150],"aumento":[153],"confiabilidade":[155],"relat\u00f3rios":[157],"cont\u00e1beis,":[158],"padroniza\u00e7\u00e3o":[159],"procedimentos,":[161],"fortalecimento":[162],"maior":[167],"efici\u00eancia":[168],"do":[169],"controle":[170,239],"interno":[171],"externo.":[173],"No":[174],"entanto,":[175],"tamb\u00e9m":[176],"s\u00e3o":[177],"identificadas":[178],"limita\u00e7\u00f5es":[179],"relacionadas":[180],"depend\u00eancia":[182],"tecnol\u00f3gica,":[183],"dados,":[189,203],"capacita\u00e7\u00e3o":[191,244],"t\u00e9cnica":[192],"agentes":[194],"p\u00fablicos,":[195],"explicabilidade":[197],"algoritmos,":[199],"governan\u00e7a":[201,237],"seguran\u00e7a":[205],"ao":[209],"risco":[210],"automa\u00e7\u00e3o":[212],"acr\u00edtica":[213],"processos":[215],"auditoria.":[217],"Conclui-se":[218],"automatizada":[222],"pode":[223],"constituir":[224],"instrumento":[225],"estrat\u00e9gico":[226],"aprimoramento":[228],"gest\u00e3o":[230],"fiscal":[231],"municipal,":[232],"desde":[233],"integrada":[235],"institucional,":[238],"humano":[240],"qualificado,":[241],"algor\u00edtmica,":[243],"permanente":[245],"cultura":[247],"integridade":[249],"p\u00fablica.":[250]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-08T00:00:00"}
