View metadata

dc.titleData-driven Digital Innovation to Strengthen Integrity: TCU’s Payroll Oversight in Brazil
dc.contributor.authorWetzel, Deborah
dc.contributor.authorCartaxo, Fátima
dc.contributor.authorPoppi, Ricardo
dc.contributor.authorLafuente, Mariano
dc.contributor.orgunitInstitutional Capacity of the State Division
dc.coverageBrazil
dc.coverageSouth America
dc.coverageLatin America and the Caribbean
dc.date.available2022-11-07T00:11:00
dc.date.issue2022-11-07T00:11:00
dc.description.abstractThis technical note documents the Continuous Payroll Audit Initiative within Brazils Court of Accounts (Tribunal de Contas da Unio, or TCU), presents its lessons learned, and makes recommendations that could improve its results. This initiative uses digital tools such as data analytics to proactively identify and address incorrect and/or illicit payments in the federal civil service and pension payroll. As of 2021, the initiative had led to savings close to $R 2 billion (US$515 million). The study demonstrates that a small team using the right technology can be very effective in rooting out irregularities in a complex system. However, technological innovation is not sufficient to address these issues. Broader systemic reforms in information collection and compliance are required for the system to fully achieve its goals. Given these results, this case could serve as reference for other supreme audit institutions around the world that are seeking to combat fraud and corruption.
dc.format.extent59
dc.identifier.doihttp://dx.doi.org/10.18235/0004549
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Data-driven-Digital-Innovation-to-Strengthen-Integrity-TCUs-Payroll-Oversight-in-Brazil.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Innovacion-digital-basada-en-datos-para-fortalecer-la-integridad-fiscalizacion-continua-de-la-nomina-en-Brasil-por-parte-del-Tribunal-de-Cuentas-de-la-Union.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/portuguese/document/Inovaco-digital-baseada-em-dados-para-fortalecer-a-integridade-fiscalizaco-realizada-pelo-TCU-de-folhas-de-pagamento-da-Administraco-Publica-Federal-no-Brasil.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectPayroll
dc.subjectPublic Sector
dc.subjectPublic Administration
dc.subjectEconomy
dc.subjectDigital Transformation
dc.subjectWage
dc.subjectMunicipal Government
dc.subjectAuditing
dc.subjectTax Auditing
dc.subjectInnovation
dc.subjectTransparency and Anticorruption
dc.subjectPolitical Corruption
dc.subject.jelcodeD73 - Bureaucracy • Administrative Processes in Public Organizations • Corruption
dc.subject.jelcodeH50 - National Government Expenditures and Related Policies: General
dc.subject.jelcodeH83 - Public Administration • Public Sector Accounting and Audits
dc.subject.jelcodeL78 - Government Policy
dc.subject.jelcodeO31 - Innovation and Invention: Processes and Incentives
dc.subject.jelcodeO54 - Latin America • Caribbean
dc.subject.keywordsdigital government;payroll management;corruption;government control;innovation;Brazil;supreme audit institutions
dc.typeTechnical Notes
idb.identifier.pubnumberIDB-TN-02586
idb.operationRG-T3625
Return to Publication