Artificial intelligence can expand institutional capacity — but only when evidence, responsibility, and human judgment remain at the center.
In Intelligent Control, Marcelo Campos Antunes examines how artificial intelligence can support auditing, internal control, governance, and management without confusing signals with findings, automation with accountability, or speed with intelligence.
Drawing on governance frameworks, technical foundations, analytical methods, practical cases, and institutional safeguards, the book explores AI governance, retrieval-augmented generation (RAG), human oversight, privacy, explainability, traceability, risk management, and the limits of automation.
Rather than treating AI as a substitute for professional judgment, Intelligent Control proposes a disciplined approach in which technology expands analytical capacity while decisions remain explainable, contestable, traceable, and ultimately human.
The central principle is simple: anomaly is not irregularity; irregularity is not fraud; a risk signal is not a finding.
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