Audit-Staff Scheduling by Column Generation

  • Andreas Drexl
  • Johannes Frahm
  • Frank Salewski


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.


Tabu Search Planning Horizon Column Generation Master Problem Project Schedule 


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Copyright information

© Deutscher Universitäts-Verlag/GWV Fachverlage GmbH, Wiesbaden 2006

Authors and Affiliations

  • Andreas Drexl
    • 1
  • Johannes Frahm
    • 2
  • Frank Salewski
    • 1
  1. 1.Institut für BetriebswirtschaftslehreChristian-Albrechts-Universität zu KielKiel
  2. 2.Vattenfall Europe Information Services GmbHHamburg

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