Tree-Structured Task Allocation for Audit Team With Sequential and Parallel Execution via E-CARGO Model

Task allocation is a critical aspect of teamwork, especially in complex projects such as auditing. In audit task allocation, collaboration among team members is essential, as the success of the project depends not only on individual expertise but also on efficient teamwork. This process is closely related to the GMRA problem, a complex optimization challenge. This study tackles the challenges of task allocation in phased tasks and multitasking within auditing. We propose a sequential and parallel assignment method based on tree-structured tasks, formalized as the TSTA_sp problem. Through both theoretical and experimental analyses, we demonstrate its feasibility and effectiveness. Additionally, we introduce improvements using the Gurobi solver and validate their impact. The results show significant optimization in audit task allocation.