%0 Journal Article
%T Argumentative SOX Compliant and Quality Decision Support Intelligent Expert System over the Suppliers Selection Process
%A Jesus Angel Fernandez Canelas
%A Quintin Martin Martin
%A Juan Manuel Corchado Rodriguez
%J Applied Computational Intelligence and Soft Computing
%D 2013
%I Hindawi Publishing Corporation
%R 10.1155/2013/973704
%X 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. 1. Introduction Enron, US multinational company, focuses on gas and electricity publishes in October 2001 its financial quarterly results with 600 US millions dollars of losses and its stocks decrease from 90 dollars to 30 cents. This is the beginning of its bankruptcy, firing thousands of employees, and significant loses on its shareholders; financial markets are collapsed by contagion and social alarm shoots up. Very few months before, on August 2001, Enron reached its historical maximum in the stock exchange market with 90 dollars per share, showing a very healthy financial situation. The social alarm had jumped and the financial irregular practices begin to be visible. After Enron's collapse, other companies like Global Crossing, Worldcom, Tyco, or Adelphia show similar financial situation. Principal stock markets worldwide went down showing as well lack of confidence. In July 2002, United States approved the SOX Law (Sarbanes-Oxley Act) in response to all of these financial scandals, with the last aim to increase the government control on the economic and financial operations of private sector, control the audits of its accounts, protect the investors, avoid massive dismissals, and try to return the calmness to the financial markets. This Law is mandatory inside USA, but, at the same time, turns into a worldwide facto standard due to the high degree of globalization. Present paper shows a method to support decisions about the Suppliers Selection Process and its compliance with this law, using both technologies of Artificial Intelligence and Argumentation Theory. The objective of the present method is on one side to design a
%U http://www.hindawi.com/journals/acisc/2013/973704/