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A multi-objective optimization approach for integrated risk-based internal audit planning
Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained audit resources, the planning process primarily involves the analysis and evaluation of complex factors for selecting auditable units that maximize the f...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2023
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9925941/ https://www.ncbi.nlm.nih.gov/pubmed/36818190 http://dx.doi.org/10.1007/s10479-023-05228-2 |