Today, business organizations are more and more facing compliance issues coming from international and national regulatory bodies, from standardisation bodies as well as from recognised professional and/or sectorial associations. Demonstrating compliance to all the requirements included in the different regulations and norms requires huge and costly efforts, in particular regarding the development of information systems supporting the reporting to the supervision bodies. For the supervisory authorities (regulators, auditors, etc.), there are also important challenges in particular regarding the interpreta-tion and the comparison between the reports issued by the different supervised organisations. It is often the case that two business organisations in a completely similar situation (in terms of work practices, infrastructures, etc.) will come with a different reporting due to their interpretation of norms as well as of the nature of evidences that have been collected and compiled for the reporting. An additional complexity comes for business organisations having to report on their compliance to multiple norms. Where overlapping multi-regulations apply, there is an additional need for a business organisation to use a unique reporting regulatory information system and not to manage several systems with overlapping information. In a world of multi-regulations/multi-regulators, we plead for a standardisation of the reporting for the benefits of regulated entities and of supervisory bodies. This standardisation should apply to the regulatory information systems shared by the different parties. Our proposal is to build these systems on top of conceptual informal models derived from the interpretation of the different norms. Because of the overlap and complementarities of these norms, there is also an important need associated with the management of models derived from them: some common sub-models associated with different norms, more specialised models, different models viewpoints associated with the business organisations and the supervisory bodies, etc. To this end, we are investigating some technological solution based on the concept of megamodel which aims at supporting the management of heterogeneous set of models.
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