An MILP Model for the Internal Audit Scheduling Problem


Yildirim V., Angün M. E., Öncan T.

IEEE International Conference on Industrial Engineering and Engineering Management (IEEE IEEM), Bangkok, Tayland, 16 - 19 Aralık 2018, ss.442-446 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Basıldığı Şehir: Bangkok
  • Basıldığı Ülke: Tayland
  • Sayfa Sayıları: ss.442-446
  • Anahtar Kelimeler: Audit scheduling, modeling, mixed integer linear programming
  • Galatasaray Üniversitesi Adresli: Evet

Özet

In this study we develop a Mixed Integer Linear Programming (MILP) formulation for the internal Audit Scheduling Problem (ASP) which arises in many organizations. The developed model consists of tailor-made constraints for the ASP in the context of management system standards. An illustrative real-world problem has been introduced and solved by a state-of-the-art commercial solver. The computational efficiency of the proposed MILP formulation is promising to solve large-scale and complex problems.