2012 | OriginalPaper | Buchkapitel
On the Optimization of Auditor Assignment
verfasst von : Rong-Chang Chen, Chien-Che Huang, Shu-Ping Suen
Erschienen in: Information and Business Intelligence
Verlag: Springer Berlin Heidelberg
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To ensure conformance to standards, quality audit is usually performed through review of objective evidence in many organizations. A suitable assignment of auditors to audit a quality system is crucial to success of an auditing process. In this paper, we present a new approach which uses a genetic algorithm (GA) as an analytical tool to assign auditors. The objective is to optimize the assignment satisfying the preferences of auditors the most. A real dataset is used to investigate the effectiveness of the proposed approach. Results show that the proposed approach can optimally assign auditors and the manager responsible for assignment is satisfied with the result.