Scheduling internal audit activities: a stochastic combinatorial optimization problem
JOURNAL OF COMBINATORIAL OPTIMIZATION, cilt.19, sa.3, ss.325-346, 2010 (SCI-Expanded, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 19 Sayı: 3
- Basım Tarihi: 2010
- Doi Numarası: 10.1007/s10878-009-9207-z
- Dergi Adı: JOURNAL OF COMBINATORIAL OPTIMIZATION
- Derginin Tarandığı İndeksler: Science Citation Index Expanded (SCI-EXPANDED), Scopus
- Sayfa Sayıları: ss.325-346
- Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
- Hacettepe Üniversitesi Adresli: Evet
Özet
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.