近年來我國油電價格一直上漲，社會上各項民生物資用品萬物齊漲，以致公私企業的成本支出不斷增加，造成公司經營日益艱難。為確保公司企業獲益縮減不因此造成以裁員來弭補虧損的窘境，對於各企業稽核各縣市分公司之人力車輛派遣工作業務，實有加強做合理化、平均化、精簡化、節約化之必要需求。以往稽核人力車輛之派遣安排，常以人工經驗方式實行為之，此並非最佳化指派的方式。因而決策者如何派遣稽核人員之工作及維持其公平合理性，實為現今企業開源節流且持盈保泰所必須面臨的一個重要課題。 根據以上的問題，本研究針對企業稽核作業管理業務需求，以整數線性規劃為架構，建立一套數學最佳化模式，利用LINGO 8.0套裝軟體求解出稽核人員公平工作天數與人力指派之組合。由公平合理工作天數參數之敏感度分析，可瞭解本模式因各項參數的改變最後對運算結果之影響程度。經研究發現本模式較人工經驗指派方法為優越，成果顯示本研究指派模式效益遠大於人工指派模式，足可做為企業公司對於稽核管理人力指派實務上之參考。Both oil prices and electricity prices in Taiwan have been rising in recent years, which make the various necessities on people's livelihood align up.They cause the company's management is increasingly difficult due to constantly increasing the costs and expenditures of public or private enterprises. To ensure company benefit,the company lays off to make up the predicament of loss.For each branch's audit of the dispatching workers and vehicles, there is a strengthening requirement of the rationalization, the average, the streamlining,and the saving the necessary of requirements.Workers and vehicles dispatched for the audit arrangements in the past, is often depending on the experienced man-made manner but this is not the optimal way. So policy makers, how to dispatch the auditor work and the maintenance of its rationality, average ,facing a real important task when trying to gain profits from increasing income and decreasing expenditure for enterprise today. According to the aboved problem, we develop an optimistic manpower assignment’s model to resolve the fair working days of company auditor and the combination of manpower assignment for the needs of the company audited process and business management office by utilizing LINGO 8.0 software. The susceptibility analysis of the parameters act on the fair working days help us to realize that the fair working days change by the parameters have been setted in this model. After case researching, we found the manpower assignment model is superior to the man-made method, The results reveal that the optimistic model is more benefits and fair to the man-mande manpower assignment . It can be the manpower assignment’s reference of company's audit business or Enterprise's audit business in practice.