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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Wiley
2013-01-01
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| Series: | Applied Computational Intelligence and Soft Computing |
| Online Access: | http://dx.doi.org/10.1155/2013/973704 |
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| _version_ | 1849693140176338944 |
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| author | Jesus Angel Fernandez Canelas Quintin Martin Martin Juan Manuel Corchado Rodriguez |
| author_facet | Jesus Angel Fernandez Canelas Quintin Martin Martin Juan Manuel Corchado Rodriguez |
| author_sort | Jesus Angel Fernandez Canelas |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-377b83cf5e5c45b9b52b21af2b9dec2a |
| institution | DOAJ |
| issn | 1687-9724 1687-9732 |
| language | English |
| publishDate | 2013-01-01 |
| publisher | Wiley |
| record_format | Article |
| series | Applied Computational Intelligence and Soft Computing |
| spelling | doaj-art-377b83cf5e5c45b9b52b21af2b9dec2a2025-08-20T03:20:30ZengWileyApplied Computational Intelligence and Soft Computing1687-97241687-97322013-01-01201310.1155/2013/973704973704Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection ProcessJesus Angel Fernandez Canelas0Quintin Martin Martin1Juan Manuel Corchado Rodriguez2Global Procurement, Nokia Siemens Networks, 28760 Madrid, SpainStatistics Department, University of Salamanca, 37008 Salamanca, SpainComputer Science Department, University of Salamanca, 37008 Salamanca, SpainThe 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.http://dx.doi.org/10.1155/2013/973704 |
| spellingShingle | Jesus Angel Fernandez Canelas Quintin Martin Martin Juan Manuel Corchado Rodriguez Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process Applied Computational Intelligence and Soft Computing |
| title | Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process |
| title_full | Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process |
| title_fullStr | Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process |
| title_full_unstemmed | Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process |
| title_short | Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process |
| title_sort | argumentative sox compliant and quality decision support intelligent expert system over the suppliers selection process |
| url | http://dx.doi.org/10.1155/2013/973704 |
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