Prioritization of Government Auditing by Ranking: A Case Study Using Health, Education and Public Security Data from Distrito Federal's Administrative Regions
In this study we present a novel indicator that could be used in the annual planning phase of internal government auditing done by the executive branch of Distrito Federal's executive government branch responsible for internal auditing, the Comptroller-General of Distrito Federal \textit{Controladoria-Geral do Distrito Federal}. Using open data in four dimensions (vulnerabilites): health, education, sociodemographic and public security, by clustering the 33 Administrative Regions into 06 clusters using unsupervised K-Means and ranking a subset of the variables that an internal auditor chose, we were able to suggest an indicator that achieved high concordance - 90% in general and 70% \textit{intra} cluster - when evaluated against the 2022 internal auditing reports.