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dc.contributor.authorFernández Canelas, Jesús Ángel
dc.contributor.authorMartín Martín, Quintín 
dc.contributor.authorCorchado Rodríguez, Juan Manuel 
dc.date.accessioned2017-09-05T10:59:36Z
dc.date.available2017-09-05T10:59:36Z
dc.date.issued2014
dc.identifier.citationComputer Engineering and Intelligent Systems. Volumen 5 (8). IISTE, International Knowledge Sharing Platform.
dc.identifier.isbn2222-1719 (Print) / 2222-2863 (Online)
dc.identifier.urihttp://www.iiste.org/Journals/index.php/CEIS/article/view/14679
dc.identifier.urihttp://hdl.handle.net/10366/134314
dc.description.abstractThe 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.
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherIISTE, International Knowledge Sharing Platform
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 Unported
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/3.0/
dc.subjectComputer Science
dc.titleDecision Making Intelligent Agent on SOX Compliance over the Imports Process
dc.typeinfo:eu-repo/semantics/article
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess


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Attribution-NonCommercial-NoDerivs 3.0 Unported
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