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Fast and exact audit scheduling optimization

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  • Jan Motl
  • Pavel Kord'ik

Abstract

This article is concerned with the cost and time effective scheduling of financial auditors with Integer Linear Programming. The schedule optimization takes into account 13 different constraints, staff scarcity, frequent alterations of the input data with the need to minimize the changes in the generated schedule, and scaling issues. We compared two exact formulations of the problem and we found a multi-commodity network flow formulation to be 24 times faster than a three-dimensional formulation. The delivered implementation reduced time to the first schedule from 3 man-days to 1 hour and the schedule update time from 1 man-day to 4 minutes.

Suggested Citation

  • Jan Motl & Pavel Kord'ik, 2020. "Fast and exact audit scheduling optimization," Papers 2011.02776, arXiv.org, revised Sep 2021.
    • Handle: RePEc:arx:papers:2011.02776
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    File URL: http://arxiv.org/pdf/2011.02776
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    Cited by:

    1. Gamermann, Ronaldo W. & Ferreira, Luciano & Borenstein, Denis, 2023. "Long-term audit staff scheduling and planning: A case study of Brazilian civil aviation authority," Journal of Air Transport Management, Elsevier, vol. 106(C).

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