Sinergia humano-IA nos Tribunais de Contas: modernização, eficiência e desenvolvimento de competências

Strengthening democracy and social justice demands more transparent, modern public institutions that are closer to society. In this context, the digital transformation of Courts of Audit emerges as a strategic response to social expectations and contemporary governance challenges. This research investigated how Generative Artificial Intelligence (GAI) democratizes access to public information and enhances the capacity to detect irregularities that directly impact citizens and society. Methodologically, it combined specialized literature review with analysis of real cases in some Brazilian courts. The results demonstrate that human-AI synergy transcends productivity gains, functioning as an instrument of social justice that enables more effective oversight of resources allocated to health, education, and social assistance. GAI enhances courts’ capacity to identify historically hidden deviations while simultaneously simplifying technical language to bring external control closer to civil society. A transformation in professional profiles was observed, with increased value placed on competencies such as critical thinking, effective communication, and ethical awareness - essential for leveraging GAI while preserving democratic values. Human-AI synergy represents a transformative paradigm that enhances external control as an active guardian of oversight, amplifying institutional capacity to protect public resources.