Fast and exact audit scheduling optimization

Jan Motl and Pavel Kord\'ik

Papers from arXiv.org

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.

Date: 2020-11, Revised 2021-09
New Economics Papers: this item is included in nep-acc and nep-net
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