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arXiv · 2011.02776

Fast and exact audit scheduling optimization

Jan Motl·Pavel Kordík
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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.

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Jan Motl, Pavel Kordík. 2020-11-05. Fast and exact audit scheduling optimization. https://doi.org/10.1007/s42452-021-04778-z

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