The embeddedness of digital infrastructures for data collection by the Courts of AccountsABSTRACT
This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connecting Courts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicit expectations in a remote auditing logic.
Keywords: Court of Auditors; public sector auditing; accounting; e-government
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The figure presents when each DCS was adopted and its persistence, discontinuation, or change of versions for 26 Courts. There are 26 Courts represented; for those, there are collected evidence allowed to outline the emergence and substitution of versions of DCS.
The following Portuguese-based acronyms for the several DCS mean: ACP = Public Accounts Auditing; ACPnet = Public Accounts Auditing System; APLIC = Computerized Public Accounts Audit; Audesp = Electronic Audit of Public Sector Organizations of the state of São Paulo; Audicontas = Accounts Auditing System; Cid.Web = Computerized system for data receipt of the Espírito Santo Court of Accounts; E-Contas = Information analysis system of the Pará Court of Accounts; E-Sfinge = Integrated Management Auditing System; Promoex = Program for Modernizing the External Control System of the States, Federal District, and Brazilian Municipalities; SAE = Electronic Auditing System; Sagres = System for Monitoring the Management of Society's Resources; SIACE = Computerized System for supporting External Control; SIAI = Integrated Computerized Auditing System; SIAP = Public Administration Information System; SIAPC = Information System for Auditing and Accountability; SICAP = Integrated Public Sector Auditing System; Sicom = Computerized Municipal Accounts System; SIGA = Integrated Management and Auditing System; SIGAP = Integrated Management and Public Sector Auditing Systems; SIGFS = Integrated Tax Management System; SIGMA = Digital Computerized Analysis and Accountability System; SIM = Municipal Information System; SIM-AM = Municipal Information System - Monthly Monitoring; SISAP = Public Sector Auditing System; SisAud = Auditing System.
Brazilian states: AC = Acre; AL = Alagoas; AM = Amazonas; AP = Amapá; BA = Bahia; CE = Ceará; ES = Espírito Santo; GO = Goiás; MA = Maranhão; MG = Minas Gerais; MS = Mato Grosso do Sul; MT = Mato Grosso; PA = Pará; PB = Paraíba; PE = Pernambuco; PI = Piauí; PR = Paraná; RJ = Rio de Janeiro; RN = Rio Grande do Norte; RO = Rondônia; RR = Roraima; RS = Rio Grande do Sul; SC = Santa Catarina; SE = Sergipe; SP = São Paulo; TO = Tocantins.
Hexagons = the Court adopts a DCS through a cooperation agreement, versions in operation (solid line), or discontinued versions (dashed line). The lines that join the Courts represent a cooperation agreement (solid line) or an influence of the previous system on the current DCS (dashed line); squares = the Court develops a DCS (internally or contracting-it-out), versions in operation (solid line), or discontinued versions (dashed line) - the "T" lines above the squares and the hexagons indicate the DCS development period.
1 = An auditor developed the SIAI system at the Pernambuco Court of Accounts, created the SIAI, but this system was never used by the Court. 2 = The Paraná Court of Accounts combined the use of two computerized systems from 2001: SIM-PCA and SIM-LRF. 3 = Adoption of the SIGA-MT was optional for the municipalities at the time.
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Elaborated by the authors.