The value of auditing supply chains

A new audit methodology is here developed. This is based on two fundamental assumptions. Sometimes process related problems are not solved because companies fail to identify them. On the other hand the evaluation of innovative technologies or managerial practices can represent a way not only to solve hidden problems but to develop new business models and allow to do things that the organisation is not already doing, without the overshadowing bias of current company's pains. The key enablers for consensus building and how the early stages of auditing influence the final result in business improvement projects are investigated. The application and value of auditing operations and supply chains is tested on a set of relevant European action research initiatives.