Structuring Multicriteria Resource Allocation Models - A Framework to Assist Auditing Organizations

Vivian Vivas, Mónica Duarte Oliveira


Multicriteria resource allocation models have been reported in the literature to support decision makers in selecting options/projects/programmes. These models are particularly important in public contexts in which resources are limited and there is an increasing demand for transparency and accountability in spending. Despite the potential of these models to promote an effective use of scarce resources, there is little organized and integrated research on how to structure them. In this paper we propose a framework with techniques and tools to support the structuring of multicriteria resource allocation models, so that these models have a potential to assist organizations in evaluating and selecting audit and control actions; and we provide illustrative examples on to apply these techniques and tools in the context of the Comptroller General of the Union, the Ministry of the Brazilian federal government responsible for helping the Brazilian president regarding the treasury, federal public assets application and the government's transparency policies.


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Paper Citation

in Harvard Style

Vivas V. and Duarte Oliveira M. (2017). Structuring Multicriteria Resource Allocation Models - A Framework to Assist Auditing Organizations . In Proceedings of the 6th International Conference on Operations Research and Enterprise Systems - Volume 1: ICORES, ISBN 978-989-758-218-9, pages 321-328. DOI: 10.5220/0006189503210328

in Bibtex Style

author={Vivian Vivas and Mónica Duarte Oliveira},
title={Structuring Multicriteria Resource Allocation Models - A Framework to Assist Auditing Organizations},
booktitle={Proceedings of the 6th International Conference on Operations Research and Enterprise Systems - Volume 1: ICORES,},

in EndNote Style

JO - Proceedings of the 6th International Conference on Operations Research and Enterprise Systems - Volume 1: ICORES,
TI - Structuring Multicriteria Resource Allocation Models - A Framework to Assist Auditing Organizations
SN - 978-989-758-218-9
AU - Vivas V.
AU - Duarte Oliveira M.
PY - 2017
SP - 321
EP - 328
DO - 10.5220/0006189503210328