Applying Semantics to Sarbanes Oxley Internal Controls Compliance

Abstract

The advent of regulatory compliance requirements such as Sarbanes Oxley Act has forced enterprises to set up a process for managing an effective internal controls system. We propose the introduction of a semantic layer in which the process instances are interpreted according to the required compliance controls represented as rules. We analyze in this paper the requirements for the implementation of the approach using SWRL from software architectural perspective.