Ontologic audit trails mapping for detection of irregularities in payrolls

This paper proposes the usage of an ontology indexation process via concept maps to generate evidences of irregularities in payrolls. The proposal uses audit indicators as an instrument for documenting evidences as well as for tracking the data from the moment in which it is provided and structured. Hence, this proposal includes a methodology for transforming basic, and sometimes unstructured, payroll data into useful information for taking decisions regarding irregularities within the payroll auditing process. By means of its implementation as a business intelligence application, the proposal is validated using the original data generated in the monthly payroll analysis of the Brazilian public sector employees. This application was developed in order to assist the activities of the Public Management Secretariat (SEGEP), belonging to the Brazilian Ministry of Planning, Budget and Management (MP).