62 research outputs found

    Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process

    Get PDF
    The objective of this paper is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Suppliers Selection Process based on Artificial Intelligence and Argumentation Theory knowledge and techniques. The present SOX Law, in effect nowadays, was created to improve financial government control over US companies. This law is a factor standard out United States due to several factors like present globalization, expansion of US companies, or key influence of US stock exchange markets worldwide. This paper constitutes a novel approach to this kind of problems due to following elements: (1) it has an optimized structure to look for the solution, (2) it has a dynamic learning method to handle court and control gonvernment bodies decisions, (3) it uses fuzzy knowledge to improve its performance, and (4) it uses its past accumulated experience to let the system evolve far beyond its initial state

    Decision Making Intelligent Agent on SOX Compliance over the Imports Process

    Get PDF
    The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility  of the Imports Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques measuring at the same time the quality of how things were done on this specific process of the analyzed business case. SOX Law in effect nowadays is worldwide facto standard for financial and economical operations of private sector with the main objective to protect investors of private sector and promote the financial health of private companies. In this framework we have developed a decision support intelligent expert model to help SOX control bodies, companies and auditors to support their SOX compliance decisions based on well founded bases like Artificial Intelligence and Theory of Argumentation. The model here presented incorporates several key concepts like pre-existing expert knowledge base, a formalized and structure way to evaluate an existing business case focusing on the Imports Process, a semi automated fuzzy dynamic knowledge learning protocol and an structure method to evolve based on the facts of the business case and suggest an specific decision about the SOX compatibility of the specific business case. Keywords: Multiagent Systems (MAS), Expert Systems (ES), Business Intelligence (BI), Decision Support Systems (DSS), Sarbanes-Oxley Act (SOX), Argumentation, Artificial Intelligence

    Decision Making Intelligent Agent on SOX Compliance over the Goods Receipt Processs

    Get PDF
    The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility  of the Goods Receipt Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques measuring at the same time the quality of how things were done on this specific process of the analyzed business case. SOX Law in effect nowadays is worldwide facto standard for financial and economical operations of private sector with the main objective to protect investors of private sector and promote the financial health of private companies. In this framework we have developed a decision support intelligent expert model to help SOX control bodies, companies and auditors to support their SOX compliance decisions based on well founded bases like Artificial Intelligence and Theory of Argumentation. The model here presented incorporates several key concepts like pre-existing expert knowledge base, a formalized and structure way to evaluate an existing business case focusing on the Goods Receipt Process, a semi automated fuzzy dynamic knowledge learning protocol and an structure method to evolve based on the facts of the business case and suggest an specific decision about the SOX compatibility of the specific business case. Keywords: Multiagent Systems (MAS), Expert Systems (ES), Business Intelligence (BI), Decision Support Systems (DSS), Sarbanes-Oxley Act (SOX), Argumentation, Artificial Intelligence

    Decision Making Intelligent Agent on SOX Compliance over the Imports Process

    Get PDF
    The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility of the Imports Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques measuring at the same time the quality of how things were done on this specific process of the analyzed business case. SOX Law in effect nowadays is worldwide facto standard for financial and economical operations of private sector with the main objective to protect investors of private sector and promote the financial health of private companies. In this framework we have developed a decision support intelligent expert model to help SOX control bodies, companies and auditors to support their SOX compliance decisions based on well founded bases like Artificial Intelligence and Theory of Argumentation. The model here presented incorporates several key concepts like pre-existing expert knowledge base, a formalized and structure way to evaluate an existing business case focusing on the Imports Process, a semi automated fuzzy dynamic knowledge learning protocol and an structure method to evolve based on the facts of the business case and suggest an specific decision about the SOX compatibility of the specific business case

    Decision Making Intelligent Agent on SOX Compliance over the Goods Receipt Processs

    Get PDF
    The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility of the Goods Receipt Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques measuring at the same time the quality of how things were done on this specific process of the analyzed business case. SOX Law in effect nowadays is worldwide facto standard for financial and economical operations of private sector with the main objective to protect investors of private sector and promote the financial health of private companies. In this framework we have developed a decision support intelligent expert model to help SOX control bodies, companies and auditors to support their SOX compliance decisions based on well founded bases like Artificial Intelligence and Theory of Argumentation. The model here presented incorporates several key concepts like pre-existing expert knowledge base, a formalized and structure way to evaluate an existing business case focusing on the Goods Receipt Process, a semi automated fuzzy dynamic knowledge learning protocol and an structure method to evolve based on the facts of the business case and suggest an specific decision about the SOX compatibility of the specific business case

    Business Intelligence Expert System on SOX Compliance over the Purchase Orders Creation Process

    Get PDF
    The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Purchase Orders Creation Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques. This proposed model directly contributes to both scientific research artificial intelligent area and business practices. From business perspective it empowers the use of artificial intelligent models and techniques to drive decision making processes over financial statements. From scientific and research area the impact is based on the combination of 1) an Information Seeking Dialog Protocol in which a requestor agent inquires the business case; 2) a Facts Valuation based Protocol in which the previously gathered facts are analyzed; 3) the already incorporated initial knowledge of a human expert via initial beliefs; 4) the Intra-Agent Decision Making Protocol based on deductive argumentation; and 5) the semi automated Dynamic Knowledge Learning Protocol. Last but not least the suggested way of integration of this proposed model in a higher level multiagent intelligent system in which a Joint Deliberative Dialog Protocol and an Inter-Agent Decision Deductive Argumentation Making Protocol are described

    Semantic discovery and reuse of business process patterns

    Get PDF
    Patterns currently play an important role in modern information systems (IS) development and their use has mainly been restricted to the design and implementation phases of the development lifecycle. Given the increasing significance of business modelling in IS development, patterns have the potential of providing a viable solution for promoting reusability of recurrent generalized models in the very early stages of development. As a statement of research-in-progress this paper focuses on business process patterns and proposes an initial methodological framework for the discovery and reuse of business process patterns within the IS development lifecycle. The framework borrows ideas from the domain engineering literature and proposes the use of semantics to drive both the discovery of patterns as well as their reuse

    CPA\u27s handbook of fraud and commercial crime prevention

    Get PDF
    https://egrove.olemiss.edu/aicpa_guides/1823/thumbnail.jp

    Proceedings der 11. Internationalen Tagung Wirtschaftsinformatik (WI2013) - Band 1

    Get PDF
    The two volumes represent the proceedings of the 11th International Conference on Wirtschaftsinformatik WI2013 (Business Information Systems). They include 118 papers from ten research tracks, a general track and the Student Consortium. The selection of all submissions was subject to a double blind procedure with three reviews for each paper and an overall acceptance rate of 25 percent. The WI2013 was organized at the University of Leipzig between February 27th and March 1st, 2013 and followed the main themes Innovation, Integration and Individualization.:Track 1: Individualization and Consumerization Track 2: Integrated Systems in Manufacturing Industries Track 3: Integrated Systems in Service Industries Track 4: Innovations and Business Models Track 5: Information and Knowledge ManagementDie zweibändigen Tagungsbände zur 11. Internationalen Tagung Wirtschaftsinformatik (WI2013) enthalten 118 Forschungsbeiträge aus zehn thematischen Tracks der Wirtschaftsinformatik, einem General Track sowie einem Student Consortium. Die Selektion der Artikel erfolgte nach einem Double-Blind-Verfahren mit jeweils drei Gutachten und führte zu einer Annahmequote von 25%. Die WI2013 hat vom 27.02. - 01.03.2013 unter den Leitthemen Innovation, Integration und Individualisierung an der Universität Leipzig stattgefunden.:Track 1: Individualization and Consumerization Track 2: Integrated Systems in Manufacturing Industries Track 3: Integrated Systems in Service Industries Track 4: Innovations and Business Models Track 5: Information and Knowledge Managemen
    corecore