Abstract
We consider the following version of the auditing problem. A set of jobs must be processed by auditors A1,...,Am. Each job consists of several tasks and there may be precedence constraints between these tasks. There is a due date associated with each job. Each auditor is available during disjoint time periods. Furthermore, s/he has a minimal and maximal working time. If task i is assigned to an auditor Aj, the processing time is pij and the processing costs are cij. A task assigned to auditor Aj can be preempted only at the end of one of the working periods of Aj. In this case it must be continued at the beginning of the next period. One has to assign the tasks to the auditors and find a feasible schedule for the assigned tasks for each auditor such that the sum of the assignment costs and a weighted sum of tardiness values is minimized. A tabu search procedure for this problem is described and computational results are presented. Copyright © 1999 John Wiley & Sons, Ltd.
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