The International Institute for Science, Technology and Education (IISTE)
Abstract
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
