Detecting Fraud in Public Acquisition of Brazilian Government with an Analytical Approach

• DOI: 10.1016/j.procs.2024.06.022
• Publication Date: 2024-07-08T11:52:20Z
• Authors: Álvaro Augusto Ba...; Raimir Holanda Filho
• Keywords: Presumption; Identification

In Brazil, government purchases of products or services, by constitutional and legal impositions, must be preceded bidding, whose supervision is the responsibility Courts Auditors. Bids are subject to numerous frauds, including collusion between bidders, which sometimes occur through exclusive majority participation same group business partners. The transparency spending a global trend and, in there several public databases Auditors on bidding procedures. present study, using data, aims verify degree involvement/engagement among bidders. Our research resulted identification 688 bids economic represented 100% (one hundred percent) constitutes strong presumption fraud. adopted approach uses graph-based databases.