K. Donald Thama, Asad M. Madnib
Intelligent Automation & Soft Computing, Vol.24, No.1, pp. 17-26, 2018, DOI:10.1080/10798587.2017.1284411
Abstract The Sarbanes-Oxley (SOX) Act 2002 resulted from the mounting accounting and corporate scandals in
the late 1990s and early 2000s. Since the passage of the SOX Act, companies are facing even greater
challenges to meet raised expectations to provide accurate, visible, and timely information for SOX
compliance. This research puts forth a systems design framework to achieve a real time, accurate,
consistently traceable and easily verifiable SOX compliant technology. Our multidisciplinary and
integrative systems design incorporates Overall Equipment Effectiveness (OEE) to ensure effective
business performance within a knowledge represented company modeled as Enveloped Activity
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