The flow of information in public audit and the Mathematical theory of Communication
DOI:
https://doi.org/10.5007/1518-2924.2014v19n40p33Keywords:
Information Science, Mathematical theory of communication, Informational cycle, Communication systemsAbstract
Addresses the similarities between the informational cycle on public audit activity and concepts presented by The Mathematical Theory of Communication proposed by Claude Shannon in 1948, such as noise, redundancy, capacity of the communication channel and encoding. Processes of selection, storage, technical treatment of documents and information retrieval in the internal control system were verified in a case study, as well as the factors that interfere in the quality of communication performed through documents. The issue of neutrality of the communication channel is also addressed, theme present in discussions on information science, such as the appraisal of a document according to archival theory. Finally, analogies are delimited between mathematical theory and the informational cycle, considering that any support that presents information to be treated from the informational point of view is a document and also a communication channel.
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References
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SHANNON, C. E. A Mathematical Theory of Communication. The Bell System Technical Journal, v. 27, p. 379-423, 623-656, 1948. Disponível em: <http://cm.bell-labs.com/cm/ms/what/shannonday/shannon1948.pdf>. Acesso em: 03 jul. 2013.
WEAVER, W. Recent contributions to The Mathematical Theory of Communication, Sep 1949. Disponível em: <http://ada.evergreen.edu/~arunc/texts/cybernetics/weaver.pdf>. Acesso em: 03 jul. 2013.
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Copyright (c) 2014 William Guedes, Rogério Henrique de Araújo Júnior

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