A Decision Support System for Audit-Staff Scheduling with Precedence Constraints and Due Dates

A Decision Support System for Audit-Staff Scheduling with Precedence Constraints and Due Dates

A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [1981] (BZ). This paper extends the work of BZ by demonstrating how precedence constraints, due dates, penalty costs, resource leveling, and other audit considerations...

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Veröffentlicht in:The Accounting review 1986-10, Vol.61 (4), p.726-734
Hauptverfasser: Chan, K. Hung, Dodin, Bajis
Format: Artikel
Sprache:eng
Schlagworte:
Audit engagements
Auditing policies
Auditors
Audits
Business audits
Deadlines
Decision support systems
Financial audits
Integer programming
Integers
Job shops
Management audits
Mathematical models
PERT
Scheduling
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Zusammenfassung:A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [1981] (BZ). This paper extends the work of BZ by demonstrating how precedence constraints, due dates, penalty costs, resource leveling, and other audit considerations can be added to the zero-one integer program for audit scheduling. These additional features help improve the realism of the scheduling model, thus making the model more practical for applications.
ISSN:0001-4826
1558-7967