Scheduling internal audit activities: a stochastic combinatorial optimization problem


Rossi R., TARIM Ş. A. , HNİCH B., Prestwich S., KARACAER S.

JOURNAL OF COMBINATORIAL OPTIMIZATION, cilt.19, sa.3, ss.325-346, 2010 (SCI İndekslerine Giren Dergi) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 19 Konu: 3
  • Basım Tarihi: 2010
  • Doi Numarası: 10.1007/s10878-009-9207-z
  • Dergi Adı: JOURNAL OF COMBINATORIAL OPTIMIZATION
  • Sayfa Sayıları: ss.325-346

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.