Initiative file / Fiscal
TEC AI Audit Assistant
Evidence record v2
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- Institution
- TEC
- Editorial classification
- Initiatives under review
- Initiative type
- AI system
- Documented phase
- In development
- Relationship to AI in the source
- Explicit relationship to AI
- Execution evidence
- Partially confirmed
- First evidence
- Last verified
- Next review: Nov 29, 2026
Documented scope
What it is
Project presented by TEC to support queries and integration of information from regulations, reports, risks, internal controls and financial records. The institution declares the use of retrieval-augmented generation (RAG). Development is announced and described, but a functional prototype and use by auditors were not verified.
Objective stated by the institution
Facilitate queries and integration of large volumes of information to support Internal Audit planning and services.
Known timeline
Only milestones with an explicit date in the sources or editorial review are shown.
- First evidence
- Announcement
- Latest editorial verification
- Next scheduled review
Evidence reading
Each dimension is assessed separately. Undetermined marks an evidence gap; not applicable means the dimension does not correspond to the documented object.
What is confirmed
- The project was presented by Information Technology Management professor Lorena Zúñiga Segura and advanced student Moisés Calderón Mora.
- RAG is the technique identified by TEC. This documentary identification is not an independent system inspection or evidence of institutional use.
What could not be determined
- A functional prototype, underlying models, data actually ingested, access controls, budget and actual use by Internal Audit were not verified.
Documented results
Results are published only when a source traceably attributes them to this initiative.
No public results attributable to this initiative were found in the current review.
Evidence matrix
Sources and traceability
Sources state which claims they support, their origin and the date on which they were consulted.
- [1]TEC presents its AI-based Audit Assistant project
- Publisher
- Tecnológico de Costa Rica
- Source type
- Official primary source
- Published
- Consulted
Supports: existence · stated objective · execution · AI technique
Open questions
- Is there a functional prototype, and what testing or acceptance has Internal Audit documented?
- What models, corpus, access permissions and human-review mechanisms does it use?
Documented relationships
Distinct from
OIJ–TEC AI research for criminal analysisTEC's participation does not make the audit assistant part of OIJ-TEC criminal-analysis research.
Context
The institutional presentation on October 15, 2026 establishes a project with an identifiable technique, not an operational adoption. It is distinct from OIJ-TEC criminal-analysis research, SBD Internal Audit and CGR's dIAra. No efficiency improvements or audit outcomes are attributed without evidence.
Related projects
Ecosystem and capabilitiesIn development
Verified:
OIJ–TEC AI research for criminal analysis
Active research and development project between OIJ and the Costa Rica Institute of Technology to create image-recognition, automatic case-categorization and location-based incident-prediction systems using machine learning and deep learning.
- Initiative type
- Research
- First evidence
Verified adoptionOperational
Verified:
Electronic-invoicing anomaly detection
Finance Ministry solution for detecting anomalous patterns in electronic invoices and prioritizing audits. The project began in 2022, was tested in 2023, and the 2025 Macrofiscal Risk Report records continued use of the E-IAD detector.
- Initiative type
- AI system
- Operational start
Initiatives under reviewOperational
Verified:
Virtual assistant for taxpayers
Finance Ministry tax-assistance channel available through Infoyasistencia. It supports tax queries and escalation to institutional staff, but public documentation does not identify the assistant technique.
- Initiative type
- AI system
- Operational start