TCU Participates in BRICS Debate on AI in Public Sector Auditing
By Secom / Serint
On January 30, the Brazilian Federal Court of Accounts (TCU) took part in the BRICS SAIs Webinar an event organized by the supreme audit institutions (SAIs) of the BRICS countries focused on the responsible use of Artificial Intelligence (AI) in public sector governance. The webinar, hosted by India, which holds the presidency of the group in 2026, gathered representatives to discuss audit approaches aimed at ensuring transparency and accountability in the application of AI in the public sector.
The objective was to create a space for SAIs to exchange experiences and perspectives on the role of external control amid the growing use of AI technologies in public administration. Discussions emphasized new auditing methodologies, data governance, risk management, and human oversight.
Representing the TCU, Thiago Massucato, auditor of the Audit Department for the Integration of Data, Methods and Technologies for Oversight (AudDigital/Seinc), presented Brazil's experience in using natural language processing techniques and language models for auditing special transfers. His presentation highlighted how AI-based solutions can expand the analytical capabilities of government auditing, particularly when handling large volumes of unstructured data, while stressing that such tools do not replace the professional judgment of auditors.
He underscored the importance of clear governance, predefined rules, process traceability, and human validation, as well as the challenges related to scale, computational cost, and ongoing supervision of outputs generated by automated systems. The TCU's experience demonstrated that responsible adoption of AI should proceed gradually, through pilot projects, extensive testing, and controlled expansion.
The event also featured presentations by SAIs India, Russia, China, Indonesia, South Africa, and other invited countries, all of which shared national initiatives for the ethical and transparent use of AI in governmental audits.
At the end of the meeting, participants reaffirmed the importance of international cooperation among the BRICS SAIs to develop technical capabilities, exchange best practices, and build common frameworks for the use of AI in audits, contributing to the strengthening of public governance in increasingly digital environments.
Strengthening Cooperation and Next Steps
The webinar marked a renewed commitment to cooperation among BRICS SAIs, a group that was chaired by the TCU in 2025. During its term, the TCU approved the Technical Contributions on the Role of Supreme Audit Institutions and the Use of Artificial Intelligence, which was also referenced in the BRICS Leaders' Declaration adopted in Rio de Janeiro. The group's technical agenda included virtual seminars on energy transition, digital transformation, Big Data auditing, and high-risk infrastructure audits.
For 2026, under India's term, additional meetings are planned to address follow-up audits, anti-corruption efforts, support for innovation, and issues related to pollution and global warming. In May, the 5th BRICS SAIs Leaders' Summit will be held in Mysuru, India, focusing on urban mobility.