Open AccessArgumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process
Author(s) -
Jesus Angel Fernandez Canelas,
Quintín Martín Martín,
Juan M. Corchado
Publication year - 2013
Publication title -
applied computational intelligence and soft computing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.371
H-Index - 10
eISSN - 1687-9732
pISSN - 1687-9724
DOI - 10.1155/2013/973704
Subject(s) - computer science , argumentation theory , decision support system , argumentative , fuzzy logic , stock exchange , expert system , process (computing) , quality (philosophy) , intelligent decision support system , artificial intelligence , process management , operations research , law , business , finance , philosophy , epistemology , political science , engineering , operating system
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
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