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

Jesus Angel Fernandez, Quintin Martin Martin, Juan Manuel Corchado Rodriguez

Computer Science Department, Universidad de Salamanca, Salamanca, Spain.
Global Procurement, Nokia Siemens Networks, Madrid, Spain.
Statistics Department, University of Salamanca, Salamanca, Spain.

DOI: 10.4236/iim.2013.53007                

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.

Keywords

Multiagent Systems (MAS); Decision Support Systems (DSS); Sarbanes-Oxley Act (SOX); Argumentation; Artificial Intelligence; Business Intelligence (BI); Expert Systems (ES)

Conflicts of Interest

The authors declare no conflicts of interest.

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