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A Multi-Objective Mathematical Programming Model for Audit Samples of Balances for Accounts Receivable

Applications of Management Science: In Productivity, Finance, and Operations

ISBN: 0-7623-1221-1, eISBN: 978-0-85724-999-9

Publication date: 15 August 2006

Abstract

This paper will detail the development of a multi-objective mathematical programming model for audit sampling of balances for accounts receivable. The nonlinear nature of the model structure will require the use of a nonlinear solution algorithm, such as the GRG or the genetic algorithm embedded in a Solver spreadsheet modeling system, to obtain appropriate results.

Citation

Lawrence, K.D., Klimberg, R. and Lawrence, S.M. (2006), "A Multi-Objective Mathematical Programming Model for Audit Samples of Balances for Accounts Receivable", Lawrence, K.D. and Klimberg, R.K. (Ed.) Applications of Management Science: In Productivity, Finance, and Operations (Applications of Management Science, Vol. 12), Emerald Group Publishing Limited, Leeds, pp. 63-76. https://doi.org/10.1016/S0276-8976(06)12006-4

Publisher

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Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited