Value-based argumentation for justifying compliance

Authors:
Brigitte Burgemeestre;Joris Hulstijn;Yao-Hua Tan
Affiliations:
IT Audit, Faculty of Economics and Business Administration, Vrije Universiteit Amsterdam;IT Audit, Faculty of Economics and Business Administration, Vrije Universiteit Amsterdam;IT Audit, Faculty of Economics and Business Administration, Vrije Universiteit Amsterdam and Department of Technology, Policy and Management, Delft University of Technology
Venue:
DEON'10 Proceedings of the 10th international conference on Deontic logic in computer science
Year:
2010

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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.