...). SCM is a core business process and an essential strategic source of sustainable competitive advantage (Seuring and Müller, 2008). SCM implies managing supply chains composed of a “set of three or more entities (organisations or individuals) directly involved in the upstream and downstream flows...

... for the results of an audit of the audited organization to be useful in terms of its managers more interested in improving organizational performance, effective leadership, risk management and assessing the maturity of the organization in order to take decisions and improve business than the information...