Audit-Staff Scheduling: Methods for the Medium-to-Short-Term Level
The medium-to-short-term model is a component of an hierarchical approach with three levels, which is suitable to represent the problem of audit-staff scheduling from the user’s point of view . The formulation of the model is based on the results of an empirical study conducted among 200 of the biggest German audit companies. The medium-to-short-term planning disaggregates the results of the first level, the medium-term planning, for one week and all auditors . The outcome is a schedule that specifies for each auditor — on the basis of periods of four hours — all the phases in which the auditor is involved in the considered week. The objective function minimizes the total costs of the resulting schedule.
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