Operations Research Applications in Audit Planning and Scheduling

Article English OPEN
Abdel-Aziz M. Mohamed;
(2015)
  • Related identifiers: doi: 10.5281/zenodo.1107819, doi: 10.5281/zenodo.1107820
  • Subject: Operations research applications | audit frequency | audit planning | audit-staff scheduling.
    acm: ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) de... View more
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