For this, it is essential Modernize and provide tools appropriate to the control agencies of the three powers of the State, in order to exercise preventive tasks and not detect the detour once consummated. And the concomitant audits They are key is in this regard.
The act of National Executive Power It has a double audit control. The first one exercised by the General Audit of the Nation dependent on Congress that performs external control.
The second of them is made by the General Syndicate of the Nationthat executes government control activities inserted in the different structures and companies with public participation that make up the structure of the national state.
Mainly the public sector exercises its activities of Expost -mode auditwith few exceptions that enable prior control to the administrator’s actions. As are the Prior interventions in privatizations of companies with public participation and in renegotiations of concession contracts, among others.
The effectiveness of corruption controls
In light of experiences lived in Argentina, we must Question if Ex Post control is effective and efficient for the public sector when detecting deviations.
Let us remember that The audit has multiple functions such as to suggest process improvements, but the truth is that in the public sector they are largely known for the detection of improper behaviors once the fact is consummated. Therefore, It is necessary to modify the regulatory framework to enable the so -called concomitant audits.
This concomitant audit figure is used in other countries, which have adapted its regulatory framework to implement it and give a preventive vision to the audit. In medical terms it would be to go from doing an autopsy to ask the patient about how I can help him even in life.
But the implementation of a figure of this nature that allows Avoid deviations In the actions of our officials, it requires certain limits when acting in the auditor.
These are that he is forbidden think about issues of opportunity, merit and convenience typical of each administration, and not become a co -administrator.
But let’s also think about another essential tool for audits tasks that have been the product of the fourth industrial revolution.
I mean the Artificial Intelligence as an ally when detecting deviations in the actions of governments.
Under the current scheme, the audits work by sampling. And in this sampling a well -made contract can be taken for analysis, while in the following not analyzed, multiple deviations were detected years later.
The background of Brazil
But what would happen if I tell you that You can audit one hundred percent of purchases and hiring of governments?
Certainly this can be done. Our neighboring Brazil state He has done so. Product of Lava Jatoand optimizing the resources of the audit units, the neighboring country created an integral system for the detection of diversions in government purchases and hiring.
He Alice system It allows to monitor in real time all purchases issuing alerts in case of detecting irregularities.
Today much of the purchasing processes in our territory are digitized and processing in the systems Buy (http://compra.gob.ar) and Hire (http://contratat.gob.ar), providing some transparency and access to the public on government purchasing processes.
Corruption
LAF
But this is regarding the purchasing process. The Implementation of an AI system It requires the integration of more databases to also analyze other issues related to corruption.
Thus, the Alice system also serves to detect overpricing in the awards. This system The information of market values and previous awards are nourished to issue alerts in case of significant deviations in the values of the acquired inputs. Argentina has the witness price system (https://www.sigen.gob.ar/ptgobar/buscador.aspx), but it is limited to tenders of great amount and does not cover all the purchases of the administration.
Another great advantage of the implementation of a system of this nature is Information crossing with social security agenciesin order to detect incompatibilities of the companies of the companies when they become cocontractors of the State. The same does with tax systems.
The advantages of concomitant control with AI application are manifest. Beyond providing true audit clues, it allows to optimize the men’s hours of the organizations that develop this service, ensuring in turn the objectivity and independence of the auditor when selecting the auditable processes.
Argentina has the example of Brazil. The opportunity to execute it It is today.
Doctor of Administrative Law from the University of Buenos Aires and Master in Administrative Law from the Universidad Austral.
Source: Ambito
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