Tabu search in audit scheduling

A heuristic procedure based on tabu search (TS) and intelligent memory structures is developed to solve the problem of audit staff scheduling. The TS method works by developing a feasible schedule derived from a greedy forward dispatching procedure. It then improves on the initial schedule by conducting a series of intensification and diversification procedures. Test results reveal that the method can be used in highly constrained scheduling problems that include rigid precedence relations and impacted completion times and resources.