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Value-based argumentation for justifying compliance

Value-based argumentation for justifying compliance 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 fulfil control objectives, i.e. adopted norms (goals). In particular, we show how to formalize the audit 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Artificial Intelligence and Law Springer Journals

Value-based argumentation for justifying compliance

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Publisher
Springer Journals
Copyright
Copyright © 2011 by Springer Science+Business Media B.V.
Subject
Computer Science; Artificial Intelligence (incl. Robotics); Philosophy of Law; Law of the Sea, Air and Outer Space; Legal Aspects of Computing; Computational Linguistics
ISSN
0924-8463
eISSN
1572-8382
DOI
10.1007/s10506-011-9113-4
Publisher site
See Article on Publisher Site

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 fulfil control objectives, i.e. adopted norms (goals). In particular, we show how to formalize the audit 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.

Journal

Artificial Intelligence and LawSpringer Journals

Published: Sep 9, 2011

References