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

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

Decision Making Intelligent Agent on SOX Compliance over the Imports Process

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

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

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

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

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

Método de ayuda a la toma de decisiones sobre compratibilidad sox basado en un sistema inteligente multiagente argumentativo

[ES]Cada vez más, nuestra sociedad está ligada a la estabilidad de los mercados financieros y esta última depende en gran medida de la actitud de los actores implicados: empresas, mercados bursátiles, inversores, organismos de control, etc. La Ley SOX (Sarbanes-Oxley Act), de obligado cumplimiento en EEUU y estándar de facto en el resto del mundo tiene como objetivo velar por dicha estabilidad. En este estudio se presenta un nuevo modelo de ayuda a la toma de decisiones sobre el cumplimiento de dicha normativa utilizando técnicas de Inteligencia Artificial. En concreto se propone un modelo de sistema experto multiagente basado en técnicas de negociación argumentativa que permite verificar si determinadas operaciones económicas y financieras empresariales cumplen o no con dicha normativa, proporcionando una medida de calidad de las mismas y ayudando a las propias empresas, auditores y organismos de control a tomar una decisión al respecto. Este modelo constituye un enfoque novedoso para resolver este tipo de problemas debido principalmente al diseño original y posterior combinación de sus principales elementos : (1) un protocolo de diálogo basado en búsqueda de información, (2) un protocolo de valoración de hechos, (3) una base inicial de conocimiento experto previo y proveniente de experiencias de negocio reales, (4) un protocolo intra-agente argumentativo deductivo de toma de decisiones, (5) un protocolo de aprendizaje semiautomático, dinámico y capaz de gestionar conocimiento difuso, (6) un protocolo de diálogo deliberativo conjunto y por último (7) un protocolo concluyente de toma de decisiones orientado a guiar y ayudar en la toma de la decisión final sobre la compatibilidad positiva o negativa del caso de de negocio analizado con la legislación SOX. Se trata además de un modelo único y original debido fundamentalmente a la incorporación de conocimiento y procesos provenientes de una amplia experiencia en la materia junto con el diseño original de su protocolo de aprendizaje íntimamente ligado a la naturaleza del problema a resolver, que permite al sistema aprovechar la experiencia pasada, gestionar conocimiento bajo incertidumbre y estar al tanto de la evolución del mundo exterior, permitiendo al sistema evolucionar más allá de su conocimiento inicial y mejorar su eficiencia a lo largo del tiempo