Tabu Search in Audit Scheduling

B. Dodin, A.A. Elimam and E. Rolland

The A. Gary Anderson Graduate School of Management from The A. Gary Anderson Graduate School of Management. University of California Riverside

Abstract: In this paper, we present a heuristic procedure based on tabu search (TS) and intelligent memory structures for solving this problem. The TS method starts with a feasible schedule generated by a greedy forward dispatching procedure, then through a series of intensification and diversification steps it improves on the initial schedule. The improvement in the value of the objective function is observed interactively. The search can be terminated as the improvement in the value of the objective function stabilizes. Application of the TS method to different audit scheduling problems has consistently improved the value of the cost minimization objective function.

Keywords: MANAGEMENT; INFORMATION; TESTS; PROGRAMMING (search for similar items in EconPapers)
JEL-codes: C52 C60 (search for similar items in EconPapers)
Pages: 27 pages
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fth:caland:96-25

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