scholarly journals REDESIGNING THE ASSIGNMENT OF INTERNAL AUDITORS BASED ON AUDITOR UTILITY

Author(s):  
BURCU KARAÖZ

This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility. Each branch has different impact values for auditors, which indicate auditors’ utility level in terms of location, size and type of branches. Also to keep the balance of auditor’s working days and total gained impact values particular constraints are defined for the integer programming model. This implementation has 3 particular steps; first is quantification of the branches’ effects on the auditors. AHP method is used to define branches’ impact values. The second is simulating the durations of auditing process. To minimize the effect of abnormal situations, durations are simulated. Last step is to reach the rotation of auditors, total working days and the total utility of the auditor; the integer programming model is solved by Python-Gurobi Optimizer.

2016 ◽  
Vol 4 (3) ◽  
pp. 246-259
Author(s):  
BURCU KARAÖZ

This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility. Each branch has different impact values for auditors, which indicate auditors’ utility level in terms of location, size and type of branches. Also to keep the balance of auditor’s working days and total gained impact values particular constraints are defined for the integer programming model. This implementation has 3 particular steps; first is quantification of the branches’ effects on the auditors. AHP method is used to define branches’ impact values. The second is simulating the durations of auditing process. To minimize the effect of abnormal situations, durations are simulated. Last step is to reach the rotation of auditors, total working days and the total utility of the auditor; the integer programming model is solved by Python-Gurobi Optimizer.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Debadyuti Das ◽  
Chirag Yadav

PurposeThe present work attempts to determine an appropriate number of different categories of Delivery Persons for a Hyper-local Food Delivery Organization for different intervals within a day and across days within a week which would provide a satisfactory level of service to the target customers and at the same time would become cost-efficient.Design/methodology/approachCurrently the firm estimates the required number of Delivery Persons for “lunch peak” and “dinner peak” of the next week's weekdays and weekend based on the maximum number of orders occurring during the same period of both weekdays and weekend in the current week. The proposed approach involves determining the projected demand in every four-hourly interval of both week-days and weekend in the next week. Subsequently, the study has developed a simple integer programming model for determining the optimum number of Delivery Persons based on the projected demand data.FindingsThe existing approach followed by the firm indicates that the Delivery Persons remain unutilized during periods of low demand. The proposed model demonstrated savings to the tune of 21.4% in manpower cost without any erosion in the service level.Originality/valueThe study has made three tangible contributions. First, the development of a simple methodology for estimating the demand of next period allows the Managers to utilize dynamic demand data. Second, the development of a simple integer programming model helps managers determine an appropriate number of Delivery Persons in different intervals in both weekdays and weekend. Third, the development of a framework of hiring strategy aids managers in adopting a particular hiring strategy under a particular context keeping in mind the magnitude of demand for food, demand for delivery service and the cost of providing the service.


2010 ◽  
Vol 5 (1) ◽  
pp. 54-62 ◽  
Author(s):  
Rafael Pastor ◽  
Albert Corominas

PurposeThe purpose of this paper is to propose a bicriteria integer programming model for hierarchical workforce scheduling in which the first criterion is the cost and the second is the suitability of task assignment to individual employees. The model is based on the integer programming formulation for the hierarchical workforce scheduling problem published in 2007 by Seçkiner et al., which extends the model proposed by Billionnet in 1999.Design/methodology/approachThe principal hypothesis of this paper is that, although an employee is capable of performing several different tasks with equal efficiency, the type of task to which he/she is assigned affects the overall suitability of the assignment configuration. Therefore, cost‐minimising solutions should also optimise task assignment when possible. This paper considers real cases and confirm that this approach to the problem is appropriate for dealing with common situations in personnel management.FindingsThe proposed idea is applied to the example problem used by Seçkiner et al. and the results are compared with Seçkiner et al.'s model results.Originality/valueConsequently, the proposal is more general and a more faithful representation of the problems faced by personnel managers, which should help to bridge the gap between academic studies and practical cases.


2021 ◽  
Vol 15 ◽  
pp. 174830262199401
Author(s):  
Hammed Bisira ◽  
Abdellah Salhi

There are many ways to measure the efficiency of the storage area management in container terminals. These include minimising the need for container reshuffle especially at the yard level. In this paper, we consider the container reshuffle problem for stacking and retrieving containers. The problem was represented as a binary integer programming model and solved exactly. However, the exact method was not able to return results for large instances. We therefore considered a heuristic approach. A number of heuristics were implemented and compared on static and dynamic reshuffle problems including four new heuristics introduced here. Since heuristics are known to be instance dependent, we proposed a compatibility test to evaluate how well they work when combined to solve a reshuffle problem. Computational results of our methods on realistic instances are reported to be competitive and satisfactory.


Algorithms ◽  
2021 ◽  
Vol 14 (8) ◽  
pp. 219
Author(s):  
Dhananjay Thiruvady ◽  
Kerri Morgan ◽  
Susan Bedingfield ◽  
Asef Nazari

The increasing demand for work-ready students has heightened the need for universities to provide work integrated learning programs to enhance and reinforce students’ learning experiences. Students benefit most when placements meet their academic requirements and graduate aspirations. Businesses and community partners are more engaged when they are allocated students that meet their industry requirements. In this paper, both an integer programming model and an ant colony optimisation heuristic are proposed, with the aim of automating the allocation of students to industry placements. The emphasis is on maximising student engagement and industry partner satisfaction. As part of the objectives, these methods incorporate diversity in industry sectors for students undertaking multiple placements, gender equity across placement providers, and the provision for partners to rank student selections. The experimental analysis is in two parts: (a) we investigate how the integer programming model performs against manual allocations and (b) the scalability of the IP model is examined. The results show that the IP model easily outperforms the previous manual allocations. Additionally, an artificial dataset is generated which has similar properties to the original data but also includes greater numbers of students and placements to test the scalability of the algorithms. The results show that integer programming is the best option for problem instances consisting of less than 3000 students. When the problem becomes larger, significantly increasing the time required for an IP solution, ant colony optimisation provides a useful alternative as it is always able to find good feasible solutions within short time-frames.


2013 ◽  
Vol 380-384 ◽  
pp. 4506-4510
Author(s):  
Miao Du ◽  
Yong Qin ◽  
Zi Yang Wang ◽  
Zhong Xin Zhao ◽  
Hong Fei Yu ◽  
...  

At present, there are many problems existing in railway stations, such as excessive numbers and over-crowded layout, which seriously affect the scale benefit generation and rapid expansion of rail freight capacity. Aimed at these problems, a Mixed Integer programming model is proposed. Taking Lanzhou train operation depot for example, applying lingo software, the layout of freight station is obtained.


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