Name
Abstract | ||
|---|---|---|
Compliance is often achieved ‘by design’ through a coherent system of controls consisting of information systems and procedures
. This system-based control requires a new approach to auditing in which companies must demonstrate to the regulator that
they are ‘in control’. They must determine the relevance of a regulation for their business, justify which set of control
measures they have taken to comply with it, and demonstrate that the control measures are operationally effective. In this
paper we show how value-based argumentation theory can be applied to the compliance domain. Corporate values motivate the
selection of control measures (actions) which aim to fulfill control objectives, i.e. adopted norms (goals). In particular,
we show how to formalize the dialogue in which companies justify their compliance decisions to regulators using value-based
argumentation. The approach is illustrated by a case study of the safety and security measures adopted in the context of EU
customs regulation.
|
Year | DOI | Venue |
|---|---|---|
2011 | 10.1007/978-3-642-14183-6_16 | Artificial Intelligence and Law - Special issue on Deontic Logic and Normative Systems |
Keywords | DocType | Volume |
internal control,risk management.,regulatory compliance | Journal | 19 |
Issue | ISSN | Citations |
2-3 | 1572-8382 | 21 |
PageRank | References | Authors |
0.93 | 21 | 3 |
Name | Order | Citations | PageRank |
|---|---|---|---|
| Brigitte Burgemeestre | 1 | 30 | 2.29 |
| Joris Hulstijn | 2 | 596 | 44.93 |
| Yao-Hua Tan | 3 | 940 | 122.64 |