INSTITUTIONAL EFFICIENCY, COURTS OF AUDITORS, RISK AND DATA ANALYSIS: A DIALOGUE BETWEEN COMPUTING, LAW AND ECONOMY TO IMPROVE THE FIGHT AGAINST CORRUPTION.
Abstract
This paper discuss some anti-corruption mechanisms in Brazil under two strands. Firstly, it presents a theoretical approach related to Brazilian institutional effi ciency focused in the fi ght against corruption, with special attention to the role of the Audit Courts. Secondly, it describes a probabilistic model proposed for the detection of corrupt behavior in the municipalities under oversight and control of state Audit Courts. The paper concludes that the use of the probabilistic model is adequate to analyze which entities are more likely to show increased corruption in the Public Administration, which undoubtedly makes the fi ght against corruption more efficient.
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