Compliance Checking Research Articles

What Lies Beneath: A Development-Oriented Auditing Approach to Understand Organizations Beyond the Surface of Hard-Control.

Auditing procedures aim to improve educational quality in vocational education and training. Auditing approaches often focus on checking for compliance to rules and standards. Through dialogue, development-oriented audits are thought to inspire soft-control, a form of control that aims to address what is beneath the surface of mere compliance. These kinds of audits offer opportunities to demonstrate ethical leadership as part of an ethical culture. It is expected that an ethical culture variables positively influence working climate variables and ultimately intrinsic motivation. In this study, conducted as part of the (Hermanussen et al., 2022) study, we employed structural equation modeling to test if model behavior and sanctionability positively influenced perceived autonomy, perceived relatedness, trust, and self-efficacy, and ultimately intrinsic motivation. The study was conducted at eight different Dutch secondary vocational education and training organizations including 1223 participants. Results demonstrate a good model fit, χ2 = .12, df = 3, p = .989, GFI = 1.00, AFGI = 1.00, and RMSEA <.001. All presumed effects were significant. The strongest effects include model behavior on autonomy (.49) and autonomy on intrinsic motivation (.45). Future research should employ designs and analyses that are able to account for a multilevel structure in educational organizations.

Efficient management and compliance check of HVAC information in the building design phase using Semantic Web technologies

Several OWL ontologies have been developed for the AEC industry to manage domain-specific information, yet they often overlook the domain of building services and HVAC components. The Flow Systems Ontology was recently proposed to address this need, but it does not include HVAC components’ size and capacity-related properties. Also, despite their strengths in representing domain-specific knowledge, ontologies cannot efficiently identify poor data quality in BIM models. A four-fold contribution is made in this research paper to define and improve the data quality of HVAC information by (1) extending the existing Flow Systems Ontology, (2) proposing the new Flow Properties Ontology, (3) proposing an HVAC rule set for compliance checking, and (4), moreover, we use Semantic Web technologies to demonstrate the benefits of efficient HVAC data management when sizing components. The demonstration case shows that we can represent the data model in a distributed way, validate it using 36 SHACL shapes and use SPARQL to determine the pressure and flow rate of fans and pumps.

The Role of Financial Technology in Enhancing the Efficiency of Legal Services

With the rapid development of financial technology (FinTech), its application in the legal service sector is gradually becoming a key force in driving industry innovation. This paper uses both qualitative and quantitative research methods to explore the interaction and synergistic effects of financial technology, regulatory technology (RegTech), and intellectual property protection (IP Protection) in the legal service industry. The study analyzes the current status of financial technology in contract law, compliance checks, and dispute resolution, and evaluates its actual effect on improving the efficiency of legal services. The study found that financial technology has optimized the contract execution process through technologies such as smart contracts and blockchain, improved the level of automation in compliance work, and provided new ways for dispute resolution. Although facing challenges such as technology integration, data security, and legal regulation, these challenges can be effectively controlled through effective risk management and strategic response. The study proposes a series of strategic recommendations, including technological innovation, policy support, education, and training, to promote the collaborative development of financial technology, regulatory technology, and intellectual property protection in the legal service industry. (Beck, R., Bugnion, F., &amp; Pohl, M., 2018) The conclusion of this paper emphasizes the positive role of financial technology in enhancing the efficiency of legal services and points out strategies to cope with challenges, providing valuable insights and suggestions for legal service providers, technology developers, and policy makers to promote the modernization and digital transformation of the legal service industry.

Exploring the Impact of Innovation practices, Technologies on the Operational Efficiency of Commercial Banks in Nigeria

In the rapidly evolving financial landscape, innovation has become a critical driver of operational efficiency for commercial banks. This study explores the impact of technological and process innovations on the operational efficiency of commercial banks in Nigeria. It aims to understand how innovative practices and technologies influence cost reduction, service delivery, customer satisfaction, and overall financial performance. Using a straightforward random sampling technique and a descriptive survey design, the study selected 388 participants at random from the 97,026 commercial bank employees in Calabar Metropolis, Cross River State, who make up the entire population. The research employs a mixed-methods approach, combining quantitative data analysis from financial reports of major Nigerian banks with qualitative insights from interviews with banking professionals. The findings indicate that the adoption of digital banking platforms, automated teller machines (ATMs), mobile banking applications, and advanced data analytics significantly enhance operational efficiency. These innovations reduce transaction costs, minimize human error, and improve service speed and reliability. Furthermore, process innovations such as streamlined loan processing and automated compliance checks contribute to more efficient banking operations. The study highlights the high cost of technology implementation, cybersecurity risks, and the need for continuous staff training as the challenges that may hinder innovation to strive. Despite these challenges, the positive impact of innovation on operational efficiency is evident, suggesting that continued investment in innovative technologies and practices is crucial for the competitive advantage and sustainability of commercial banks in Nigeria. The study further recommends that Nigerian commercial banks prioritize technology adoption and process improvements to enhance their operational capabilities and meet the dynamic needs of their customers.

A platform-based Natural Language processing-driven strategy for digitalising regulatory compliance processes for the built environment

The digitalisation of the regulatory compliance process has been an active area of research for several decades. However, more recently the level of activities in this area has increased considerably. In the UK, the tragic incident of Grenfell fire in 2017 has been a major catalyst for this as a result of the Hackitt report’s recommendations pointing a lot of the blame on the broken regulatory regime in the country. The Hackitt report emphasises the need to overhaul the building regulations, but the approach to do so remains an open research question. Existing work in this space tends to overlook the processing of actual regulatory documents, or limits their scope to solving a relatively small subtask. This paper presents a new comprehensive platform approach to the digitalisation of the regulatory compliance processing. We present i-ReC (intelligent Regulatory Compliance), a platform approach to digitalisation of regulatory compliance that takes into consideration the enormous diversity of all the stakeholders’ activities. A historical perspective on research in this area is first presented to put things in perspective which identifies the challenges in such an endeavour and identifies the gaps in state-of-the-art. After enumerating all the challenges in implementing a platform-based approach to digitalising the regulatory compliance process, the implementation of some parts of the platform is described. Our research demonstrates that the identification and extraction of all relevant requirements from the corpus of several hundred regulatory documents is a key part of the whole process which underlies the entire process from authoring to eventually compliance checking of designs. Some of the issues that need addressing in this endeavour include ambiguous language, inconsistent use of terms, contradicting requirements and handling multi-word expressions. The implementation of these tools is driven by NLP, ML and Semantic Web technologies. A semantic search engine was developed and validated against other popular and comparable engines with a corpus of 420 (out of about 800) documents used in the UK for compliance checking of building designs. In every search scenario, our search engine performed better on all objective criteria. Limitations of the approach are discussed which includes the challenges around licensing for all the documents in the corpus. Further work includes improving the performance of SPaR.txt (the tool created to identify multi-word expressions) as well as the information retrieval engine by increasing the dataset and providing the model with examples from more diverse formats of regulations. There is also a need to develop and align strategies to collect a comprehensive set of domain vocabularies to be combined in a Knowledge Graph.

The impact of artificial intelligence on regulatory compliance in the oil and gas industry

Artificial Intelligence (AI) is increasingly transforming the regulatory compliance landscape in the oil and gas industry. This paper examines the profound impact of AI on ensuring adherence to complex regulatory frameworks governing this sector. Regulatory compliance in the oil and gas industry involves adhering to a myriad of environmental, safety, and operational regulations, often posing significant challenges due to the volume and complexity of data involved. AI technologies, including machine learning, natural language processing, and predictive analytics, offer innovative solutions to these challenges. AI enhances data management and analysis by automating data collection, processing, and reporting, thereby increasing accuracy and efficiency. Predictive maintenance and risk assessment tools powered by AI can identify potential compliance issues before they arise, allowing for proactive measures. Moreover, AI-driven compliance monitoring systems enable real-time tracking of regulatory adherence, reducing the risk of non-compliance and associated penalties. Automated auditing and inspection processes further streamline compliance checks, ensuring thorough and consistent evaluations. Case studies demonstrate successful AI implementations in regulatory compliance, such as automated reporting systems in offshore drilling and predictive maintenance in pipeline management, which have resulted in improved compliance rates and reduced operational risks. However, the adoption of AI is not without challenges. Issues related to data quality and integration, cybersecurity, and regulatory acceptance pose significant hurdles. Additionally, ethical and legal considerations surrounding AI deployment must be addressed to ensure responsible use. AI holds substantial potential to revolutionize regulatory compliance in the oil and gas industry by enhancing efficiency, accuracy, and proactive risk management. As AI technologies continue to evolve, their integration into compliance processes will likely become more sophisticated, offering greater benefits and addressing current limitations. The future of regulatory compliance in the oil and gas sector will be increasingly shaped by the advancements in AI, driving both operational excellence and adherence to stringent regulatory standards.

Negligible Building Failures in Rivers State — A Literature Review

Through an in-depth literature review, this study explores the factors influencing the minimal building failures in Rivers State, Nigeria. Unlike many other regions, Rivers State is renowned for its exceptionally low rate of structural failures, highlighting a stark contrast to widespread construction safety issues elsewhere. The study identifies several critical factors behind this achievement: strict legal frameworks, premium building materials, skilled labor, successful community collaboration, favorable environmental conditions, and technological integration. The findings emphasize the importance of upholding strict building regulations and norms to maintain high construction standards. Regular inspections and compliance checks ensure adherence to defined safety protocols, significantly reducing the likelihood of structural problems. The study also underscores the significance of superior building materials and advanced technologies, such as Building Information Modeling (BIM) and smart construction tools, in enhancing project planning and execution. A proficient labor force, continuously trained and certified, is essential for achieving construction excellence. Ongoing professional development programs keep workers updated on the latest methods and safety precautions. Additionally, positive community engagement is crucial for monitoring construction activities, with residents actively reporting deviations from approved plans and unsafe practices, fostering a culture of accountability and vigilance. Favorable environmental conditions, including stable geographical and climatic factors, contribute to the rarity of building failures. Mandatory environmental impact assessments for new projects ensure potential risks are identified and mitigated early in the planning process. Rivers State’s economic stability supports sustained investment in infrastructure and maintenance, facilitated by government initiatives that encourage the use of high-quality building materials. Technological integration, particularly through real-time monitoring and data-driven decision-making, further enhances construction safety by enabling continuous oversight and timely interventions, thus reducing the risk of failures. Rivers State’s approach to construction safety offers valuable lessons for other regions aiming to improve building standards and reduce structural failure rates. This comprehensive analysis highlights the necessity of a multifaceted strategy to enhance and maintain building integrity, resulting in safer and more resilient built environments.

OPTIMIZATION OF MANAGEMENT DECISIONS IN TAX RELATIONS: NEW TECHNOLOGIES AND STANDARDS IN ACCOUNTING PROCESSES

The article addresses the critical role of accounting information in the context of tax relations, particularly in the dynamic business environment influenced by globalization. It emphasizes the necessity for structured data organization and information flow to enhance managerial decision-making processes. A significant focus is placed on the quality of accounting data, which is foundational for effective tax reporting and compliance. The study reviews existing literature, highlighting the contributions of Ukrainian researchers who stress the importance of relevant and high-quality accounting information for decision-making. The paper aims to explore the evolving approaches to accounting data formation, driven by globalization and the challenges it presents in tax interactions. It discusses the implications of adopting International Financial Reporting Standards (IFRS), which have been developed to ensure transparency, comparability, and high-quality financial reporting across borders. The article notes that while IFRS adoption is mandatory for many entities in Europe, discrepancies in implementation exist among member states, leading to varied disclosure requirements. Furthermore, the introduction of the Standard Audit File for Tax (SAF-T) is examined as a modern solution for enhancing data exchange between businesses and tax authorities. This XML format enables tax officials to access comprehensive accounting information, facilitating tax audits and compliance checks. The integration of SAF-T with IFRS reporting is posited to improve data quality and operational efficiency while addressing the increasing demand for reliable accounting information. In conclusion, the article argues that the implementation of IFRS and SAF-T can significantly enhance financial transparency and comparability, thereby reducing risks and costs associated with investment evaluations in the global market. However, it also acknowledges potential challenges in managing accounting practices and the need for advanced measures to accurately reflect a company's financial status and performance. This comprehensive analysis underscores the importance of high-quality accounting data in navigating the complexities of modern tax relations

A novel multi-objective generative design approach for sustainable building using multi-task learning (ANN) integration

Building Performance Optimization (BPO) plays a pivotal role in enhancing building performance, guaranteeing comfort while reducing resource consumption. Existing performance-driven generative design is computational demanding and difficult to be generalized to other similar buildings with difficult to be generalized to other building types or climate conditions. To fill this gap, this paper introduces a novel framework, which integrates multitask learning (MTL), code compliance check, and multi-objective optimization through NSGA-III algorithm. This framework is able to identify Paratoo Optimal design solutions, which comply with building codes, at low computation costs. The framework begins with selecting key design variables that are critical to building energy, comfort performance and life cycle cost. It then employs MTL to enhance the model's accuracy while reducing computational costs. Next, we designed a code compliance checking module followed by the NSGA-III optimization process, with the objective of identifying solutions that comply with existing building codes. The results indicate that the proposed MTL network achieved an R2 score of 0.983–0.993 on the test set. In the particular case study where equal weights are preferred, this approach yielded noteworthy reductions of 27.65%, 19.55%, and 31.13% in Building Energy Consumption (BEC), Life Cycle Cost (LCC), and Residue of continuous Daylight Autonomy (RcDA), respectively, for a rural dwelling, and exclude solutions that fail to satisfy regulatory standards. This framework allows designer to input the weights of each objective based on their preference and can be applied to other building types and climate regions. Last, we develop a solution selection tool based on the results output by the framework we proposed, which can be found at https://github.com/LiMingchen159/Village-House-Design-Strategy-in-Hebei-Province-China.

Automated Compliance Checking System for Structural Design Codes in a BIM Environment

Automated Compliance Checking System for Structural Design Codes in a BIM Environment

Secure semi‐automated GDPR compliance service with restrictive fine‐grained access control

AbstractSharing personal data with service providers is a contentious issue that led to the birth of data regulations such as the EU General Data Protection Regulation (GDPR) and similar laws in the US. Complying with these regulations is a must for service providers. For users, this compliance assures them that their data is handled the way the service provider says it will be via their privacy policy. Auditing service providers' compliance is usually carried out by specific authorities when there is a need to do so (e.g., data breach). Nonetheless, these irregular compliance checks could lead to non‐compliant actions being undetected for long periods. Users need an improved way to make sure their data is managed properly, giving them the ability to control and enforce detailed, restricted access to their data, in line with the policies set by the service provider. This work addresses these issues by providing a secure semi‐automated GDPR compliance service for both users and service providers using smart contracts and attribute‐based encryption with accountability. Privacy policies will be automatically checked for compliance before a service commences. Users can then upload their personal data with restrictive access controls extracted from the approved privacy policy. Operations' logs on the personal data during its full lifecycle will be immutably recorded and regularly checked for compliance to ensure the privacy policy is adhered to at all times. Evaluation results, using a real‐world organization policy and example logs, show that the proposed service achieves these goals with low time overhead and high throughput.

Automatic compliance checking of BIM models against quality standards based on ontology technology

Many countries have issued standards to stipulate the quality of BIM models. However, due to the complexity of BIM models and the textual expression of the standards, checking the quality of BIM models against the standards manually is challenging and time-consuming. In order to solve the problem, this paper presents an ontology-based approach for the automatic compliance checking of BIM models against the standards. Taking the Chinese standard as an example, it is represented in OWL to obtain an ontology, and SWRL is used for representing the checking rules. Then, an inference process is established to fulfill the checking. Finally, a prototype system is developed to validate the approach. It is concluded that the approach can be applied to check the quality of BIM models in IFC format automatically. This research contributes to the development of automatic compliance checking systems for the quality of BIM models against real standards.

Enriching Building Information Modeling Models through Information Delivery Specification

The efficient acquisition and dissemination of information are crucial in building information modeling (BIM). Current BIM models face significant challenges, including inadequate modeling techniques, poorly defined information requirements, and low interoperability. These issues result in poor information quality and complicate the transition from information acquisition to model processing. Public authorities often provide documentation in various formats, requiring manual transfer to software, which is error-prone and burdensome. This process is particularly difficult for small and medium enterprises lacking resources and knowledge. To address these issues, the IDS (Information Delivery Specification) Collab Tool is under development. This tool aims to automate the import of requirements into authoring software, perform automated compliance checks, and enhance interoperability among stakeholders. It will assist designers in providing accurate information according to requirements through the IDS standard, improving model quality and efficiency from early design stages. Adapting BIM models to specific project requirements and aligning new IDS capabilities with traditional industry practices remain significant challenges. Preliminary evaluations indicate the tool’s potential to significantly improve workflow efficiency and compliance in BIM modeling. However, broader awareness and adoption of the IDS standard are needed. Further research and refinement are essential to fully realize the benefits of digital tools in revolutionizing design and construction practices.

Sharia Banking Internal Auditors' Perceptions Regarding the Influence of Auditors' Sharia Knowledge Education on the Effectiveness of Sharia Compliance Inspections

Islamic banks need to ensure that their operations comply with sharia principles to increase loyalty and satisfaction of sharia bank customers. Internal audit has one of the functions of ensuring sharia compliance has been fulfilled in sharia banking by carrying out sharia compliance checks. One of the challenges in internal audit in carrying out its function is the lack of qualified sharia auditors who have adequate sharia knowledge. In this context, education in sharia science for auditors becomes very relevant. This research aims to identify the influence of formal and non-formal sharia education for auditors on increasing the effectiveness of auditing compliance with sharia principles in sharia banking according to the perception of internal auditors. The method used is a quantitative method by distributing questionnaires to internal auditors in conventional commercial banks that have Sharia Business Units. Based on the results of this research, the variable perception of formal sharia science education does not have a significant effect on the effectiveness of sharia compliance checks, the perception of non-formal sharia science education has a significant effect on the effectiveness of sharia compliance checks. Furthermore, simultaneously the variables of perception of formal sharia education and non-formal sharia science education have a significant effect on the effectiveness of sharia compliance.

3D modelling of subsurface legal spaces and boundaries for 3D land administration

The increasing trend of urbanization results in various problems regarding enabling the livable cities such as traffic congestion, environmental pollution, and inadequate disaster preparedness. These problems are considerably related to deficiencies in the aboveground usable areas that can be exploited for the development of urban areas. Underground development is one of the strong solutions to cope with the aforementioned problems. The holistic planning of underground space is an important factor in ensuring the efficient use of underground space. Land administration that deals with the cadastral rights, restrictions, and responsibilities (RRRs) on the surface and subsurface is highly significant in the context of planning the underground space. By nature, there is a need for three-dimensional (3D) ownership information below the surface in order to carry out the analyses within planning studies regarding different aspects such as the existing subsurface structure and environmental impacts. This paper therefore enriches the core data model of the CityJSON standard such that it allows for 3D modelling of legal spaces and boundaries in the subsurface. It presents the usability of the proposed extension by visualizing the underground cadastral RRRs in 3D through the created and validated CityJSON file based on this extension. The practical opportunity arising from the use of CityJSON files derived from the developed extension is demonstrated. Different case studies are presented including the compliance checking regarding the designed underground tunnel within building permitting. The results of this study show that integrated 3D land administration including subsurface can contribute to the facilitation of the overarching planning of underground space.

Automated Building Information Modeling Compliance Check through a Large Language Model Combined with Deep Learning and Ontology

Ensuring compliance with complex industry standards and regulations during the design and implementation phases of construction projects is a significant challenge in the building information modeling (BIM) domain. Traditional manual compliance checking methods are inefficient and error-prone, failing to meet modern engineering demands. Natural language processing (NLP) and deep learning methods have improved efficiency and accuracy in rule interpretation and compliance checking. However, these methods still require extensive manual feature engineering, large, annotated datasets, and significant computational resources. Large language models (LLMs) provide robust language understanding with minimal labeled data due to their pre-training and few-shot learning capabilities. However, their application in the AEC field is still limited by the need for fine-tuning for specific tasks, handling complex texts with nested clauses and conditional statements. This study introduces an innovative automated compliance checking framework that integrates LLM, deep learning models, and ontology knowledge models. The use of LLM is motivated by its few-shot learning capability, which significantly reduces the need for large, annotated datasets required by previous methods. Deep learning is employed to preliminarily classify regulatory texts, which further enhances the accuracy of structured information extraction by the LLM compared to directly feeding raw data into the LLM. This novel combination of deep learning and LLM significantly enhances the efficiency and accuracy of compliance checks by automating the processing of regulatory texts and reducing manual intervention. This approach is crucial for architects, engineers, project managers, and regulators, providing a scalable and adaptable solution for automated compliance in the construction industry with broad application prospects.

Digital Evolution in AEC industry: Bridging BIM, Building Codes, and Future Technologies

Abstract In recent decades, the Architecture, Engineering, and Construction (AEC) industry has witnessed profound shifts driven by digital technologies. Central to this transformation is Building Information Modelling (BIM), which has offered a holistic approach to design, analysis, and documentation, yielding benefits in visualization, collaboration, simulation, and life-cycle management. However, the industry’s intricate regulatory landscape, primarily rooted in traditional text-heavy building codes, has lagged in digital adaptability. This paper explores the imperative to transition building codes and regulations into machine-friendly formats, capitalizing on structured databases, semantic annotations, and (Application Programming Interface) API-driven access. Such a transformation facilitates streamlined (Artificial Intelligence) AI-based compliance checks and augments the capabilities of BIM systems. Furthermore, the research delves into the convergence of BIM with other burgeoning technologies. Extended Reality (XR) promise enriched visualization and on-site integration. AI introduces automated analytics, optimization, and predictive facilities management. The integration of Internet of Things (IoT) proposes a real-time feedback loop into BIM, evolving towards dynamic Digital Twins. The discussion also touches upon the potential of XR technology use for enhanced workforce performance and quality control on the site. In conclusion, the AEC industry stands on the edge of a digital evolution, demanding integrated approaches to fully harness the potential of these technologies, ensuring not only efficient construction practices but also enhancing building safety and sustainability.

Moving automated compliance checking to the operational phase of the building life-cycle: analysis and feasibility study in the UK

Construction regulations ensure a base level of safety of built assets. Formal checking of built assets against regulations happens at defined points in their life-cycle, and often there is limited automation involved. The movement towards digitising and automation elements of physical site inspections paves the way towards a whole life-cycle approach for compliance checking. This paper explores whole life-cycle compliance checking. It does this by extending current checking processes which are common in the design and construction phases into the operational phase of the building life-cycle, proposing that the best way to achieve this is through automated/semi-automated data capture and analysis. To test the feasibility of this concept, this paper will review existing academic literature, analyse existing regulations and conduct proof of concept testing. This paper has found that the concept of whole-lifecycle compliance checking is becoming increasingly important to better monitor and assure high risks elements of the built environment. When applied to the operational phase, it, however, becomes impractical and expensive when relying on solely manual inspections. Furthermore, there is a significant quantity of viable use cases for this approach and that there are viable technologies to leverage them.

An intelligent framework for rework risk identification in prefabricated construction processes based on compliance checking

An intelligent framework for rework risk identification in prefabricated construction processes based on compliance checking

Comparative analysis of residential building decarbonization policies in major economies: insights from the EU, China, and India

The global building sector, responsible for over 30% of CO2 emissions, necessitates urgent decarbonization efforts. This paper examines residential building decarbonization policies in three major economies—the European Union (EU), China, and India. It provides an overview of diverse policies through policy landscape analysis and delves into the design specifics with a detailed policy intensity analysis of building energy codes, information disclosure, and financial incentives in each region. Our findings reveal a diverse mix of policies targeting residential building decarbonization in all three regions. While the EU and China have long-established diverse policy instruments, India's building energy efficiency policies are relatively recent and limited. Detailed analyses of building energy codes, information disclosure, and financial incentives expose variations in ambition, scope, and implementation, even with shared policy instruments. Significant advancements in building energy codes, particularly in stringency and compliance checks, are evident in the EU and China. Conversely, India faces a notable obstacle with limited adoption of residential building energy codes, impacting its journey towards net-zero. The EU leads in building energy labelling policies, while China and India encounter various challenges hindering widespread implementation. Financial incentives across the three regions predominantly take the form of subsidies, potentially straining public budgets. The study concludes with reflections on the pressing need for future research extending beyond the operational phase of buildings.