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Audit-Staff Scheduling by Column Generation

In: Perspectives on Operations Research

Author

Listed:
  • Andreas Drexl

    (Christian-Albrechts-Universität zu Kiel)

  • Johannes Frahm

    (Vattenfall Europe Information Services GmbH)

  • Frank Salewski

    (Christian-Albrechts-Universität zu Kiel)

Abstract

When scheduling its audit-staff, the management of an auditing firm encompasses a number of decisions. These may be grouped into several categories which differ markedly in terms of organizational echelon involved, length of the planning horizon and the planning periods, degree of aggregation of the audit tasks, degree of detail of the required information, and decision objective. However, traditional audit-staff scheduling models (Balachandran and Zoltners 1981, Chan and Dodin 1986, Gardner et al. 1990, Dodin and Chan 1991, Drexl 1991, Dodin and Elimam 1997, Dodin et al. 1998, Brucker and Schumacher 1999, Rolland et al. 2005) are single-level models which try to construct a direct assignment of auditors to tasks and periods. To facilitate algorithmic treatment, all these models are more or less gross simplifications of practical planning situations.

Suggested Citation

  • Andreas Drexl & Johannes Frahm & Frank Salewski, 2006. "Audit-Staff Scheduling by Column Generation," Springer Books, in: Martin Morlock & Christoph Schwindt & Norbert Trautmann & Jürgen Zimmermann (ed.), Perspectives on Operations Research, pages 137-162, Springer.
  • Handle: RePEc:spr:sprchp:978-3-8350-9064-4_9
    DOI: 10.1007/978-3-8350-9064-4_9
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    Cited by:

    1. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).

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