dc.creator | Carrizosa Priego, Emilio José | es |
dc.date.accessioned | 2021-04-23T10:26:35Z | |
dc.date.available | 2021-04-23T10:26:35Z | |
dc.date.issued | 2011-09-28 | |
dc.identifier.citation | Carrizosa Priego, E.J. (2011). On approximate Monetary Unit Sampling. European Journal of Operational Research, 217 (2), 479-482. | |
dc.identifier.issn | 0377-2217 | es |
dc.identifier.issn | 1872-6860 | es |
dc.identifier.uri | https://hdl.handle.net/11441/107645 | |
dc.description.abstract | Monetary Unit Sampling (MUS), also known as Dollar-Unit Sampling, is a popular sampling strategy in
Auditing, in which all units are to be randomly selected with probabilities proportional to the book value.
However, if units sizes have very large variability, no vector of probabilities exists fulfilling the requirement
that all probabilities are proportional to the associated book values. In this note we propose a Mathematical
Optimization approach to address this issue. An optimization program is posed, structural
properties of the optimal solution are analyzed, and an algorithm yielding the optimal solution in time
and space linear to the number of population units is given. | es |
dc.format | application/pdf | es |
dc.format.extent | 4 p. | es |
dc.language.iso | eng | es |
dc.publisher | ELSEVIER SCIENCE BV | es |
dc.relation.ispartof | European Journal of Operational Research, 217 (2), 479-482. | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Nonlinear programming | es |
dc.subject | Monetary Unit Sampling | es |
dc.subject | Statistical sampling | es |
dc.subject | Karush–Kuhn–Tucker conditions | es |
dc.title | On approximate Monetary Unit Sampling | es |
dc.type | info:eu-repo/semantics/article | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Estadística e Investigación Operativa | es |
dc.relation.publisherversion | http://doi.org/10.1016/j.ejor.2011.09.037 | es |
dc.identifier.doi | 10.1016/j.ejor.2011.09.037 | es |
dc.contributor.group | Universidad de Sevilla. FQM329: Optimización | es |
dc.journaltitle | European Journal of Operational Research | es |
dc.publication.volumen | 217 | es |
dc.publication.issue | 2 | es |
dc.publication.initialPage | 479 | es |
dc.publication.endPage | 482 | es |