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One of the main challenges faced by the Brazilian Office of the Comptroller General (CGU) is applying consistent knowledge discovery tools and methodologies to learn from several years of auditing experience from hundreds of thousands of auditing reports with millions of pages it produced during these years. More specifically, we tackle the problem of identifying the most common topics in a context of Information Technology audits performed in Brazil since 2011. In order to tackle this problem, we compare two different approaches, supervised and unsupervised learning. On the one hand, the supervised learning approach generated a model that achieved around 73 % accuracy for seven categories using random forest. On the other hand, the unsupervised learning approach using Latent Dirichlet Allocation (LDA) generated a model with five topics, which was considered the best model based on the validation performed by the subject matter experts (SME) from CGU. Nevertheless, it is important to note that both approaches, although implemented independently, generated very similar topics. This also reinforces the success in identifying the main problems found during all these years of IT auditing at CGU using consistent and well-known knowledge discovery methods.

Identifying the Main Problems in IT Auditing: A Comparison Between Unsupervised and Supervised Learning