RT Journal Article
T1 Towards a better protection of human rights through the use of AI and related technologies in budgeting and auditing of public expenditure
T1 Hacia una mejor protección de los derechos humanos mediante el uso de la IA y tecnologías conexas en la presupuestación y control del gasto público
A1 Grau Ruiz, María Amparo
AB The full potential of many human rights cannot be reached due to the economic costs in their development. The use of artificial intelligence and related technologies in budgetary and audit processes could help in a better allocation of scarce public resources and deliver savings due to better targeting in programming and execution, avoiding irregularities and corruption. When public and corporate organizations automate processes, monitoring should ensure their compliance with regulation or voluntary commitments affecting environmental, social, and governance criteria. Many funds are granted to support digitalization processes if safeguards related to human rights are respected. The provision of goods and services like health and education is often subject to additional technological requirements. In both cases, an efficient supervision is crucial for fairness, in terms of accessibility and the effective protection of human rights.
PB Deusto
SN 2530-4275
YR 2024
FD 2024-12-22
LK https://hdl.handle.net/20.500.14352/130003
UL https://hdl.handle.net/20.500.14352/130003
LA eng
NO Grau Ruiz, María Amparo. 2024. “Towards a Better Protection of Human Rights through the Use of AI and Related Technologies in Budgeting and Auditing of Public Expenditure”. Deusto Journal of Human Rights, no. 14 (December), 173-201. https://doi.org/10.18543/djhr.3194.
NO Universidad Complutense de Madrid
DS Docta Complutense
RD 19 ene 2026