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Big changes in the field of auditing and assurance services have occurred with moves toward artificial intelligence (AI). Advancements in data interpretation techniques offer excellent opportunities for companies to create new products and services that have not previously existed. This business plan addresses the needs of public accountants, managers and other users of control systems related to financial statement reporting to adequately PLAN for services.  Organizations who seek auditing and accounting services may be using advanced data integration methods and electronic data interchange (EDI) of enterprise information for use in technology cycles. Similar methods are necessary to plan for examinations and oversight of such information.

GIJANE, an Intelligent Planning Agent (IPA), is poised to transform the way we plan and build internal control systems, including plans of audits of financial statements and the delivery of Service Organization Control Reports® (SOC 1®, SOC 2® and SOC 3®), a product line of the American Institute of Certified Public Accountants (CPAs). Without exploring the “what” and “why” of this iterative technology, the business and technical benefits of intelligent agents (IA) provides solutions for building elegant AI technologies.  What if you had a logic model to apply to the paradigm of business, and were permitted to explore architectures and standards, and clarify the relationship among objects and object technology – in particular the meshed network of objects used to make money; you could fill books. GIJANE aims to describe this terrain by providing an optimal model for planning (engagements that focus on) internal control systems relevant to financial reporting of an enterprise of any type or size.

Information systems based on AI are inevitable, even though the tasks of conceiving, designing and building them are difficult and fraught with (human) error. As we turn our attention to these systems, we will benefit from keeping the fundamental question in mind, “How can we (humans) conceive of, design, build and AUDIT adaptive, enterprise information systems with AI?” IA technology answers this question by modeling optimal systems to determine if a business’ internal controls are corruptible or ineffective given generally accepted paradigms.

GIJANE is an intelligent agent-based approach to planning for internal control systems and can be characterized in terms of three distinct, but related, topics: 1. An extendable-lifecycle solution development process that demonstrably addresses domain modeling — the effort spent on domain and problem understanding which can be leveraged to guide and accelerate assurance plans. 2. Ontology-based domain models — fully understanding the domain which is essential to understanding the problems within the domain. The richness of domain models determines reuse and flexibility. 3. Architecture — applications that follows a consistent architecture which can interpolate the systems of accounting, computer logic with instructions.

GIJANE focus a human expert’s attention on the heart of the matter – domain modeling – by offering networked binary (or degree two) entity relationships that can be linked from at any point of origin to determine optimal processes involved in resultant financial transactions and to determine when actions, decisions and relationships are transformed or transmogrified.

An extendable-lifecycle solution development process

The intelligent agent-oriented lifecycle model of planning should be iterative and incremental. Over two decades of experience has confirmed that an IA orientation enriches contemporary planning by providing a model paradigm that is leading and reusable which can be integrated with best practices and software engineering lifecycles to leverage true systems of AI.  Thus professional’s can preserve considerable human intellectual capital while taking the next step in developing elegant, intelligent systems.

Ontology-based domain models

The approach encapsulated in GIJANE, builds an intelligent agent-based solution to building intelligent businesses by emphasizing the importance of domain modeling as a critical step to examining and monitoring applications and business methods from without. There are at least four distinct approaches to domain modeling: business process reengineering (BPR), object-oriented (OO), AI, and IA technology (which underpins most if not all systems). All four approaches are model-based and offer techniques for describing enterprising domains. The convergence of BPR, OO, and AI is incomplete without IA technology.

Architecture – the Key to Agent-Oriented Development

IA technology does not provide protection from bad software engineering. Building enterprise-scale intelligent agent-oriented computer systems requires an architectural approach with a strong emphasis on modeling engineered processes and methods, guided by human experts. The GIJANE approach to planning for architectures built for multi-agent systems is based on the consideration that the fundamental design of elements can be initiated in different ways to accommodate creative agents who are reactive, deliberative or those who engage in hybrid behaviors. An approach to planning for distributed, multi-agent system can be summarized as follows:

Given: A set of goals, objectives and actions to be achieved or performed by a group of enterprising agents using a set of design elements,

Find: Appropriate internal controls for each domain element, based on available options, subject to applicable constraints.