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Applied Computational Intelligence and Soft Computing
Volume 2013 (2013), Article ID 973704, 23 pages
http://dx.doi.org/10.1155/2013/973704
Research Article

Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process

1Global Procurement, Nokia Siemens Networks, 28760 Madrid, Spain
2Statistics Department, University of Salamanca, 37008 Salamanca, Spain
3Computer Science Department, University of Salamanca, 37008 Salamanca, Spain

Received 19 December 2012; Revised 10 March 2013; Accepted 19 March 2013

Academic Editor: Samuel Huang

Copyright © 2013 Jesus Angel Fernandez Canelas et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract

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.