June 2026

drrainerlenz.wordpress.com · Jun 21, 2026 · Curated 4 weeks ago

Habibe Kaya Wins Gardener of Governance™ Award 2025 for Relational Coordination in GRC

Habibe Kaya has been awarded The Gardener of Governance™ Award 2025 for her paper on applying Relational Coordination Theory (RCT) to enhance collaboration within the GRC arena, particularly in the context of the IIA's Three Lines Model. This research is crucial for internal audit and assurance professionals as it addresses a critical gap in how governance frameworks, while defining roles, often fail to provide mechanisms for effective inter-functional coordination, thereby impacting overall governance effectiveness.

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drrainerlenz.wordpress.com · Jun 16, 2026 · Curated 4 weeks ago

The Gardener of Governance™: Cultivating a Global Dialogue in Internal Audit

Dr. Rainer Lenz reflects on the growing international adoption and impact of "The Gardener of Governance™" metaphor within internal auditing and governance. This concept, initially a presentation idea, has evolved into a global ecosystem fostering dialogue, teaching, and practical application, emphasizing critical thinking and independent judgment among audit professionals and students. For internal audit professionals, this signifies a shift towards a more holistic and human-centric understanding of their role, encouraging deeper engagement with governance principles beyond mere compliance.

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drrainerlenz.wordpress.com · Jun 15, 2026 · Curated 4 weeks ago

Dr. Rainer Lenz Offers Complimentary Session for Organizations Adopting 'The Gardener of Governance'

Dr. Rainer Lenz, co-author of "The Gardener of Governance," is offering a complimentary one-hour virtual session to organizations that purchase 100 or more copies of the book. This initiative aims to foster deeper engagement with the book's principles, providing a practical forum for Chief Audit Executives and their teams to discuss real-world application and challenges in governance. This presents a valuable opportunity for internal audit functions to gain direct insights from the author, enhancing their understanding and implementation of effective auditing practices.

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drrainerlenz.wordpress.com · Jun 15, 2026 · Curated 4 weeks ago

Relational Coordination Theory to Bridge GRC Silos: A New Research Abstract

A new abstract, "Relational Coordination Theory: Connecting the Truths in the GRC Arena," co-authored by Dr. Rainer Lenz, Habibe Kaya, and Prof. Kato Plant, explores how Relational Coordination Theory (RCT) can enhance Governance, Risk, and Compliance (GRC) functions. This research is particularly relevant for internal audit and assurance professionals seeking to improve collaboration and information flow across organizational silos, ultimately strengthening the overall GRC framework and fostering a more integrated approach to assurance.

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drrainerlenz.wordpress.com · Jun 14, 2026 · Curated 4 weeks ago

Dr. Rainer Lenz Honored by Turkish Academics Union for Contributions to Internal Audit and Governance

Dr. Rainer Lenz has received a Distinguished Contribution Award from the Turkish Academics Union for his significant impact on internal auditing, governance, and organizational resilience. This recognition highlights his thought leadership in evolving internal audit to address sustainability, digital transformation, AI, and emerging risks, underscoring the profession's critical role in strategic value creation.

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drrainerlenz.wordpress.com · Jun 14, 2026 · Curated 4 weeks ago

Relational Coordination Theory: A Promising Lens for Governance and Internal Auditing

Dr. Rainer Lenz highlights Relational Coordination Theory (RCT) as a critical framework for enhancing governance and internal auditing, particularly in achieving integrated assurance. This approach emphasizes the need for improved cross-functional communication and collaboration to overcome siloed functions within organizations, aligning with modern corporate governance demands for integrated thinking and a holistic view of risk and control. Internal auditors, acting as "Gardeners of Governance," can leverage RCT to connect disparate elements within the GRC arena, fostering a more cohesive and effective assurance ecosystem.

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zhaomichelle.substack.com · Jun 27, 2026 · Curated 4 weeks ago

Mapping AI Risks Across the Lifecycle: A Comprehensive Guide for Internal Audit

This article provides a crucial framework for internal audit and assurance professionals to understand and assess AI risks. By organizing potential technical and governance failures across the AI lifecycle, from inception to retirement, it offers a structured approach to identifying vulnerabilities and designing effective audit procedures. This detailed map is essential for developing robust AI governance and ensuring responsible AI deployment within organizations.

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internalaudit360.com · Jun 25, 2026 · Curated 4 weeks ago

Chief Compliance Officer Compensation Surges Amidst Strategic Role Expansion and Talent Scarcity

A new report highlights a significant increase in Chief Compliance Officer (CCO) compensation, driven by their evolving role as strategic business advisors and a highly competitive talent market. Internal audit and assurance professionals should note this trend as it underscores the growing importance of compliance functions within organizations and the need for integrated risk management strategies. The report also reveals challenges in CCO recruitment and retention, impacting succession planning and the overall risk landscape.

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internalaudit360.com · Jun 25, 2026 · Curated 4 weeks ago

Shadow AI: A Critical and Accelerated Risk for Internal Audit

Shadow AI, the unauthorized use of generative and agentic AI tools by employees, presents a significantly accelerated and more opaque risk than traditional shadow IT. Internal auditors must prioritize understanding and mitigating these risks, which include data leakage, compliance failures, cybersecurity vulnerabilities, and operational decision-making errors, to safeguard organizational data and maintain regulatory adherence.

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internalaudit360.com · Jun 24, 2026 · Curated 4 weeks ago

Stacey Schabel Named IIA Global Board Chair for 2026-2027, Emphasizing Risk-Focused, Future-Ready Internal Audit

The Institute of Internal Auditors (IIA) has appointed Stacey Schabel, CIA, CPA, as the Global Board Chair for the 2026-2027 term. Her platform, "Risk Focused. Future Ready," underscores the critical need for internal audit to adapt to evolving risks like AI and cybersecurity, strengthen integrated assurance, and champion the profession's strategic value. This leadership change signals a continued focus on enhancing internal audit's relevance and impact in a rapidly changing global landscape.

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