Grau Ruiz, María Amparo2026-01-132026-01-132024-12-22Grau 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.3194.2530-427510.18543/djhr.3194https://hdl.handle.net/20.500.14352/130003The 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.engAttribution-NonCommercial 4.0 Internationalhttp://creativecommons.org/licenses/by-nc/4.0/journal article2603-6002https://doi.org/10.18543/djhr.3194open access347.73human rightspublic expenditurecontrolartificial intelligenceDerechoDerecho financiero5605.06 Derecho Fiscal