Value-based argumentation for justifying compliance

B. Burgemeestre, J Hulstijn, Y Tan

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

11 Citations (Scopus)


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.
Original languageEnglish
Title of host publicationProceedings of the International Conference in Deontic Logic in Computer Science (DEON 2010)
EditorsG. Governatori, G. Sartor
Place of PublicationHeidelberg
PublisherSpringer Verlag
Number of pages15
ISBN (Print)9783642141829
Publication statusPublished - 2010
Externally publishedYes
Event10th International Conference on Deontic Logic in Computer Science - Fiesole, Italy
Duration: 7 Jul 20109 Jul 2010

Publication series

NameLecture Notes in Computer Science


Conference10th International Conference on Deontic Logic in Computer Science
Abbreviated titleDEON 2010


  • regulatory compliance
  • internal control
  • risk management


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