TITLE:
Business Intelligence Expert System on SOX Compliance over the Purchase Orders Creation Process
AUTHORS:
Jesus Angel Fernandez, Quintin Martin Martin, Juan Manuel Corchado Rodriguez
KEYWORDS:
Multiagent Systems (MAS); Decision Support Systems (DSS); Sarbanes-Oxley Act (SOX); Argumentation; Artificial Intelligence; Business Intelligence (BI); Expert Systems (ES)
JOURNAL NAME:
Intelligent Information Management,
Vol.5 No.3,
May
24,
2013
ABSTRACT: 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.