Business Intelligence Expert System on SOX Compliance over the Purchase Orders Creation Process
Fecha de publicación
Scientific Research Publishing, Inc,
IIM. Volumen 05 (03), pp. 49-72. Scientific Research Publishing, Inc,.
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.
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