Social and Behavioral Sciences Commons^™

Recommendations To Internal Auditors Regarding The Auditing And Attestation Of Mathematical Programming Models, Jose Rincón, Greg Akai, Daryl Ono

LMU Librarian Publications & Presentations

Mathematical programming planning models increase operational efficiency and minimize operating costs, but the underlying mathematics generally is complex. Combinatorial optimization is technically sophisticated which requires a strong quantitative background to successfully implement. Most internal auditors will not have the technical training to critically assess the underlying mathematics of mathematical programming planning models, but the internal auditor can still provide insight and attestation which can increase the efficiency of mathematical programming planning models.