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Tribunal de Contas da União

TCU participates in the MoU on Data Analytics Annual meeting

Representatives of the Brazilian Federal Court of Accounts (TCU) attended the MoU on Data Analytics Annual Meeting 2023 in Bonn, Germany, earlier this month. This Memorandum of Understanding (MoU) is composed of SAIs from six countries: Brazil, Finland, Germany, the Netherlands, Norway, and the United Kingdom. The purpose of the group is to share experiences and technologies to improve external audits using data
Por Secom TCU

Work summaries were presented during the meeting and the group's priorities were established. A hackathon focused on the use of georeferenced data in oversight actions was also held. The participating SAIs also agreed to extend their agreement until July 2026.  

The president of the TCU, minister Bruno Dantas, who also chairs the International Organization of Supreme Audit Institutions (INTOSAI), emphasized the importance of assessing the challenges and opportunities in the use of artificial intelligence (AI) and data in external audits. 

"Without a doubt, the use of AI is the great technological challenge of the moment, in all areas of knowledge, including carrying out audits." With the effective implementation of AI on a daily basis, there is great potential for evolution in our work. On the other hand, there is a challenge in terms of ethical and responsible use, not only by SAIs, but also by government agencies," President Dantas concluded. 

Cooperation among members 

During the event, the TCU committed to supporting other SAIs in issues such as the use of great language models on audit work, such as ChatGPT, and the implementation of technological infrastructure for data analysis. 

Based on these discussions, the TCU team identified potential applications for the acquired knowledge in the Court's activities, such as the use of new georeferencing technologies in the General Secretariat of External Control (Segecex), audits in public administration information systems that use artificial intelligence, and evaluation of the efficiency and effectiveness of work processes using the Process Mining technique. 


The members of the MoU on Data Analytics regularly meet online, and once a year, the meeting is held in person. Meetings are held to evaluate the results and plan the activities for the following year. The next meeting will take place in 2024. 

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