May 2026

drrainerlenz.wordpress.com · Apr 24, 2026 · Curated 2 months ago

NextGen Auditing in the Garden of Governance: AI's Role in Internal Audit

Dr. Rainer Lenz and Alexander Ruehle are set to present on "NextGen Auditing in the Garden of Governance" at an event co-hosted by the Italian Internal Auditors Association and the University of Verona. This presentation will delve into the opportunities, challenges, and future prospects of Artificial Intelligence in supporting internal audit functions, offering valuable insights for audit professionals navigating the evolving landscape of governance and technology.

News & Blogs · Europe Read more

drrainerlenz.wordpress.com · Apr 21, 2026 · Curated 2 months ago

The Gardener of Governance™ Award Expands Globally, Recognizing Internal Audit Excellence

The prestigious Gardener of Governance™ Award, initiated by Dr. Rainer Lenz, is expanding its reach beyond the University of Pretoria to universities in Europe and Asia. This award recognizes excellence in internal auditing, highlighting the growing importance of fostering talent and innovation within the profession globally. For audit and assurance professionals, this signifies a positive trend in academic recognition for internal audit, potentially encouraging more students to pursue careers in the field and elevating the profession's standing.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · Apr 20, 2026 · Curated 2 months ago

Prof. Dr. Rainer Lenz, 'The Gardener of Governance,' Joins Gerstenberg & Rohde Consulting Network

Prof. Dr. Rainer Lenz, known for his "Gardener of Governance" metaphor, has joined the Gerstenberg & Rohde Consulting Network. This collaboration brings his expertise in board and audit committee capacity building, internal audit mentoring, and governance lecturing to a broader audience, emphasizing a holistic approach to governance that extends beyond mere compliance to strengthen decision-making and organizational integrity.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · May 10, 2026 · Curated 2 months ago

Cultivating Change: A Junior Auditor's Vision for Internal Audit in Morocco

This article highlights a junior internal auditor's passionate embrace of a transformative vision for the profession, moving beyond the traditional 'policing' image. It underscores the critical role of mentorship and innovative frameworks like the 'Gardener of Governance' in shaping internal audit's future, particularly in regions where governance culture is still evolving. For audit professionals, this emphasizes the power of new perspectives and the potential for individual auditors to drive significant change and elevate the profession's perceived value.

News & Blogs · Sub-Saharan Africa Read more

drrainerlenz.wordpress.com · May 8, 2026 · Curated 2 months ago

Beyond Binary: Why Internal Audit Needs to Rethink Objectivity in Complex Environments

This article challenges the traditional notion of objectivity in internal audit, arguing that in complex and uncertain environments, a strict binary approach to truth can be misleading. It advocates for acknowledging inherent uncertainties and embracing judgment, much like sports leagues are adapting to 'thicker lines' in offside calls, to enhance trust and add greater value in the pioneering zones of business.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · May 8, 2026 · Curated 2 months ago

Internal Audit: Cultivating Value as 'Gardeners of Governance'

This article advocates for a paradigm shift in internal audit, moving beyond traditional assurance to a more proactive, value-adding role. It introduces the "Gardener of Governance" metaphor, urging internal auditors to cultivate judgment, foster learning, and enable better decision-making within organizations. This reframing is crucial for internal audit professionals seeking to enhance their relevance and impact in the eyes of board members and the broader governance ecosystem.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · May 4, 2026 · Curated 2 months ago

New Governance Outcome Model Redefines Internal Audit's Role

Dr. Rainer Lenz introduced a new 2x2 Governance Outcome Model at EIACG, shifting the focus from traditional control to cultivating a governance ecosystem. This model, potentially co-authored with Professors Kato Plant and Mervyn King SC, redefines internal audit's role, moving beyond rules-based compliance to enabling sustainable value creation. Audit professionals should understand this evolving perspective to align their strategies with future governance demands.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · May 1, 2026 · Curated 2 months ago

Book Review: Tim Leech's 'Mission Critical Governance' Challenges Assurance Facades

Dr. Rainer Lenz reviews Tim Leech's forthcoming book, "MISSION CRITICAL GOVERNANCE," which critiques contemporary governance practices as ritualistic and often meaningless. Leech advocates for a fundamental shift towards purpose-driven governance, focusing on mission-critical objectives and integrated assurance to overcome "governance theatre." This review highlights the book's relevance for internal auditors and board members seeking to enhance oversight effectiveness and move beyond superficial compliance.

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drrainerlenz.wordpress.com · Apr 30, 2026 · Curated 2 months ago

Dr. Rainer Lenz Joins "Impact Legacy With Rania" Podcast to Discuss Future-Ready Internal Audit

Dr. Rainer Lenz will be featured on the "Impact Legacy With Rania" podcast, contributing to a special series on the future of internal audit. This episode, titled "What it really takes to build an impactful, future-ready audit function?", will explore innovative approaches to internal audit, moving beyond traditional 'policing' to a more 'cultivating' role, a concept Lenz terms "The Gardener of Governance™." This discussion is crucial for audit professionals seeking to enhance their function's relevance and impact in a rapidly evolving risk landscape.

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normanmarks.wordpress.com · May 11, 2026

Auditing AI: A Critical and Evolving Role for Internal Audit

As organizations increasingly integrate AI into business processes, internal audit faces a critical and complex challenge: providing assurance that AI systems perform as intended, both at implementation and continuously over time. Unlike traditional software, AI's learning and adaptive nature necessitates a dynamic auditing approach, moving beyond static testing to address ongoing reliability, safety, and value creation.

News & Blogs · Global Read more