MODERNIZATION OF INTERNAL CONTROL IN THE STATE OF AMAPÁ: DATA-DRIVEN AUDITING AND ARTIFICIAL INTELLIGENCE IN THE CGE/AP

Abstract

Internal control in Brazil is undergoing a major transformation driven by digital government initiatives, increasing use of data, and the integration of risk management, auditing, and public integrity. Reports from the Office of the Comptroller General (CGU) and the Federal Court of Accounts (TCU) highlight the consolidation of a new paradigm of governmental auditing based on continuous monitoring, data science, artificial intelligence, and strengthened preventive mechanisms. This approach replaces traditional practices that are reactive, fragmented, and analytically limited. In this context, the Office of the Comptroller General of the State of Amapá (CGE/AP) plays a strategic role in modernizing internal control processes, considering the structural challenges of public administration in the Amazon region, such as technological constraints, information asymmetries, and low standardization of procedures. This article aims to analyze recent trends in internal control in Brazil, particularly the practices adopted since 2022, and to discuss their applicability to the CGE/AP reality. Based on documentary and bibliographic review of official and academic sources, it proposes a transformation agenda supported by risk management, continuous auditing, integrity enhancement, and the adoption of the Three Lines of Defense model. The study concludes that CGE/AP has objective conditions and opportunities to move toward a “Internal Control 4.0” model aligned with advanced public governance standards.