Tabu Search in Audit Scheduling.

In this paper, we present a heuristic procedure based on tabu search (TS) and intelligent memory structures for solving this problem. The TS method starts with a feasible schedule generated by a greedy forward dispatching procedure, then through a series of intensification and diversification steps it improves on the initial schedule. The improvement in the value of the objective function is observed interactively. The search can be terminated as the improvement in the value of the objective function stabilizes. Application of the TS method to different audit scheduling problems has consistently improved the value of the cost minimization objective function.