The objective of this paper is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the\r\nSuppliers Selection Process based on Artificial Intelligence andArgumentation Theory knowledge and techniques.Thepresent SOX\r\nLaw, in effect nowadays, was created to improve financial government control over US companies. This law is a factor standard out\r\nUnited States due to several factors like present globalization, expansion of US companies, or key influence of US stock exchange\r\nmarkets worldwide. This paper constitutes a novel approach to this kind of problems due to following elements: (1) it has an\r\noptimized structure to look for the solution, (2) it has a dynamic learningmethod to handle court and control gonvernment bodies\r\ndecisions, (3) it uses fuzzy knowledge to improve its performance, and (4) it uses its past accumulated experience to let the system\r\nevolve far beyond its initial state.
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