Using the business model canvas to improve audit processes

The study aims to determine whether auditors can use a business model canvas in their operations and how it increases the auditing value. This paper uses qualitative methods, including in-depth interviews with 37 internal from Poland. It shows that current channel of communicating audit assumptions requesters is insufficient facilitate processes. auditors’ communication clients limited by being knowledge area. presents modified canvas, which fits needs. proposed changes rely on different sequence traditional Osterwalder’s Canvas building blocks. Besides, includes Mission, Impact, Accountability These blocks, added model, make aware parties are mission-focused impact-driven audited organizations environment. Adopting framework process showed potential, as better explain goals limitations. literature related firms because emphasizes creating understandability for external crucial performance point.