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Publication
Aplicação Militar da Inteligência Artificial: Manual de Procedimentos de Controlo Interno
| Name: | Description: | Size: | Format: | |
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| 6.55 MB | Adobe PDF |
Authors
Ramiro, Alexandre Filipe
Advisor(s)
Abstract(s)
O objetivo geral deste trabalho é investigar e analisar os contributos que a Inteligência Artificial pode fornecer ao Exército Português na área do Controlo Interno, potenciando uma implementação otimizada do MPCI, na área financeira. Através de um raciocínio abdutivo e de uma metodologia mista, foi elaborada a análise quantitativa com recurso a inquéritos por questionário a 91,7% dos 48 Oficiais que desempenham funções de Chefia nas Subsecções de Recursos Financeiros do Exército Português, e inquéritos por entrevista a entidades responsáveis pelo planeamento e coordenação da aplicação do Controlo Interno e a militares com conhecimento na área do Controlo Interno e da Inteligência Artificial.
Com base na análise realizada, conclui-se que a Inteligência Artificial tem a capacidade de potenciar significativamente os processos de Controlo Interno, melhorando a eficiência, transparência e fiabilidade das operações. A implementação desta tecnologia pode automatizar tarefas repetitivas, aumentar a capacidade de deteção de fraudes e gestão de riscos, e proporcionar análises em tempo real que facilitam a tomada de decisões. Os resultados também evidenciam a necessidade de investimento contínuo em formação e desenvolvimento de competências nas respetivas áreas. A segurança dos dados e a adaptação cultural foram identificadas como desafios significativos para garantir uma implementação bem-sucedida. Estratégias como a automatização de processos e monitorização contínua são cruciais para o aperfeiçoamento do Controlo Interno no Exército Português.
Tendo em vista os resultados obtidos, foi possível definir algumas medidas que poderiam ser adotadas como a integração de relatórios automáticos, procedimentos em massa e sistemas de apoio à decisão, bem como a implementação de chatbots e análises financeiras para aumentar a eficiência e minimizar o erro humano. As limitações incluem a escassez de pessoal especializado em Inteligência Artificial, o investimento para adquirir e manter a tecnologia, e a necessidade de adaptar continuamente os procedimentos às especificidades das Unidades, Estabelecimentos e Órgãos. Recomenda-se a investigação futura da Inteligência Artificial em outras áreas críticas, como a contratação pública, para maximizar os benefícios desta tecnologia.
This work aims to investigate and analyse the contributions that Artificial Intelligence can provide to the Portuguese Army in Internal Control, promoting an optimized implementation of the Internal Control Procedures Manual, in the financial area. Through abductive reasoning and a mixed methodology, a quantitative analysis was developed using questionnaire surveys to Officers who perform leadership duties in the Financial Resources Subsections of the Portuguese Army, with a sample of 44 military personnel and interview surveys with entities responsible for planning and coordinating the application of Internal Control and military personnel with knowledge in Internal Control and Artificial Intelligence. Based on the analysis conducted, it is concluded that Artificial Intelligence has the capacity to significantly enhance Internal Control processes, improving the efficiency, transparency and reliability of operations and, consequently, increasing the quality and speed of decisions. The implementation of Artificial Intelligence can automate repetitive tasks, increase fraud detection and risk management capabilities, and provide real-time analysis that facilitates decision-making. The results also highlight the need for continuous investment in training and skills development in the respective areas. Data security and cultural adaptation were identified as significant challenges to ensuring successful implementation. Strategies such as process automation and continuous monitoring are crucial for improving Internal Control in the Portuguese Army. Considering the results obtained, it was possible to define some measures that could be adopted, such as the integration of automatic reports, mass procedures and decision support systems, as well as the implementation of chatbots and financial analysis to increase efficiency and minimize errors. human. Limitations include the shortage of personnel specialized in Artificial Intelligence, the investment to acquire and maintain the technology, and the need to continually adapt procedures to the specificities of Units, Establishments and Bodies. Future research into Artificial Intelligence in other critical areas, such as public procurement, is recommended to maximize the benefits of this technology.
This work aims to investigate and analyse the contributions that Artificial Intelligence can provide to the Portuguese Army in Internal Control, promoting an optimized implementation of the Internal Control Procedures Manual, in the financial area. Through abductive reasoning and a mixed methodology, a quantitative analysis was developed using questionnaire surveys to Officers who perform leadership duties in the Financial Resources Subsections of the Portuguese Army, with a sample of 44 military personnel and interview surveys with entities responsible for planning and coordinating the application of Internal Control and military personnel with knowledge in Internal Control and Artificial Intelligence. Based on the analysis conducted, it is concluded that Artificial Intelligence has the capacity to significantly enhance Internal Control processes, improving the efficiency, transparency and reliability of operations and, consequently, increasing the quality and speed of decisions. The implementation of Artificial Intelligence can automate repetitive tasks, increase fraud detection and risk management capabilities, and provide real-time analysis that facilitates decision-making. The results also highlight the need for continuous investment in training and skills development in the respective areas. Data security and cultural adaptation were identified as significant challenges to ensuring successful implementation. Strategies such as process automation and continuous monitoring are crucial for improving Internal Control in the Portuguese Army. Considering the results obtained, it was possible to define some measures that could be adopted, such as the integration of automatic reports, mass procedures and decision support systems, as well as the implementation of chatbots and financial analysis to increase efficiency and minimize errors. human. Limitations include the shortage of personnel specialized in Artificial Intelligence, the investment to acquire and maintain the technology, and the need to continually adapt procedures to the specificities of Units, Establishments and Bodies. Future research into Artificial Intelligence in other critical areas, such as public procurement, is recommended to maximize the benefits of this technology.
Description
Keywords
Inteligência Artificial Controlo Interno Manual de Procedimentos de Controlo Interno Exército Português Artificial Intelligence Internal Control nternal Control Procedures Manual