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https://hdl.handle.net/20.500.14365/921
Title: | Scheduling Internal Audit Activities: a Stochastic Combinatorial Optimization Problem | Authors: | Rossi, Roberto Tarim, S. Armagan Hnich, Brahim Prestwich, Steven Karacaer, Semra |
Keywords: | Uncertainty Audit scheduling Combinatorial optimization Mathematical programming Constraint programming Algorithms |
Publisher: | Springer | Abstract: | The problem of finding the optimal timing of audit activities within an organisation has been addressed by many researchers. We propose a stochastic programming formulation with Mixed Integer Linear Programming (MILP) and Constraint Programming (CP) certainty-equivalent models. In experiments neither approach dominates the other. However, the CP approach is orders of magnitude faster for large audit times, and almost as fast as the MILP approach for small audit times. This work generalises a previous approach by relaxing the assumption of instantaneous audits, and by prohibiting concurrent auditing. | URI: | https://doi.org/10.1007/s10878-009-9207-z https://hdl.handle.net/20.500.14365/921 |
ISSN: | 1382-6905 |
Appears in Collections: | Scopus İndeksli Yayınlar Koleksiyonu / Scopus Indexed Publications Collection WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection |
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