An MILP Model for the Internal Audit Scheduling Problem

In this study we develop a Mixed Integer Linear Programming (MILP) formulation for the internal Audit Scheduling Problem (ASP) which arises in many organizations. The developed model consists of tailor-made constraints for the ASP in the context of management system standards. An illustrative real-world problem has been introduced and solved by a state-of-the-art commercial solver. The computational efficiency of the proposed MILP formulation is promising to solve large-scale and complex problems.