July 2026

drrainerlenz.wordpress.com · Jul 10, 2026 · Curated 3 weeks ago

Cultivating Internal Audit Transformation: From Assurance to Impact at the National Bank of Ukraine

Dr. Rainer Lenz delivered a keynote at the National Bank of Ukraine, emphasizing a transformative approach for internal audit. His presentation focused on expanding internal audit's role beyond traditional assurance to include consulting and building, highlighting the critical importance of human differentiators like authenticity, empathy, and relational intelligence in the age of AI. This perspective offers valuable insights for audit professionals seeking to enhance their function's strategic impact and relevance.

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drrainerlenz.wordpress.com · Jul 9, 2026 · Curated 3 weeks ago

Relational Intelligence: The Next Frontier for Governance and Internal Audit in an AI-Driven World

In an era increasingly dominated by artificial intelligence, the concept of "Relational Intelligence" (RQ) is emerging as a critical human capability. For internal audit and assurance professionals, this signifies a shift towards prioritizing trust-building, connection, and relationship repair as foundational elements for effective governance and robust audit practices. Embracing RQ can enhance the auditor's role beyond mere compliance, fostering a more collaborative and impactful assurance function.

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drrainerlenz.wordpress.com · Jul 7, 2026 · Curated 3 weeks ago

Sweet Success: A Creative Approach to Promoting Internal Audit Thought Leadership

This article highlights an innovative and memorable book promotion strategy for an upcoming internal audit publication. It underscores the value of creative marketing and collaboration in disseminating thought leadership within the profession, offering a fresh perspective on engaging audiences beyond traditional methods. For audit and assurance professionals, this serves as a reminder that effective communication and outreach can take many forms, even a cake, to capture attention and convey important messages about governance and internal auditing.

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drrainerlenz.wordpress.com · Jul 6, 2026 · Curated 3 weeks ago

Dr. Rainer Lenz to Keynote National Bank of Ukraine Internal Audit Strategic Session in 2026

Dr. Rainer Lenz is slated to deliver a keynote address at the National Bank of Ukraine's (NBU) Internal Audit Department strategic session in July 2026. This engagement follows a heartfelt acknowledgment from the NBU team for a book co-authored by Lenz, highlighting the growing international collaboration and support within the internal audit community, particularly for institutions operating in challenging environments. This event underscores the importance of knowledge sharing and professional development in strengthening governance and assurance functions globally.

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drrainerlenz.wordpress.com · Jul 5, 2026 · Curated 3 weeks ago

Dr. Rainer Lenz to Guest Lecture at IMD Lausanne in September 2026, Focusing on Internal Audit and Governance

Dr. Rainer Lenz is set to return to the International Institute for Management Development (IMD) in Lausanne as a guest lecturer in September 2026. This engagement highlights the ongoing importance of academic and professional collaboration in advancing the fields of internal audit, governance, working capital, and cash flow management. For audit and assurance professionals, this signifies an opportunity to engage with leading thought in these critical areas, emphasizing the real-world impact of academic insights.

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drrainerlenz.wordpress.com · Jun 29, 2026 · Curated 3 weeks ago

Dr. Rainer Lenz to Guest Edit Risk Society Edition on the Future of Internal Auditing

Dr. Rainer Lenz will guest edit the September 2026 edition of Risk Society, focusing on "Perspectives on the Future of Internal Auditing: The Nexus of Risk, Audit, and Corporate Governance." This initiative, stemming from his keynote at the 22nd European Internal Audit and Corporate Governance Conference, aims to gather diverse insights on internal audit's evolving role within the corporate governance ecosystem. For internal audit professionals, this signals a critical upcoming resource that will explore stakeholder expectations and the strategic positioning of internal audit as a "Gardener of Governance."

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normanmarks.wordpress.com · Jul 13, 2026

The Evolving Role of Risk Management in the IIA's Updated Three Lines Model

The IIA's latest update to the Three Lines Model redefines the second line, prompting a critical re-evaluation of where risk management functions truly fit. This article challenges whether the new definition clarifies or further muddies the waters for internal audit professionals seeking to understand organizational risk oversight structures and their own assurance responsibilities.

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elementalaimatters.substack.com · Jul 13, 2026

AI Governance Washing & Silent AI: Board Oversight Risks

This article highlights the critical risks of "Silent AI" and "Governance Washing" for internal audit and assurance professionals. Silent AI refers to AI-driven risks that are embedded in ordinary operational claims (e.g., copyright, product liability) and only surface as AI risks during a crisis, often leading to board-level liability. Governance washing describes the misrepresentation of AI governance structures as mature and effective when they lack real authority or have not been stress-tested, ultimately exposing boards to significant legal and reputational damage. Internal auditors must assess the true effectiveness of AI governance frameworks, moving beyond mere documentation to evaluate actual impact and decision-making authority.

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ontiveros.me · Curated 3 weeks ago

The Prompt Is Not a Security Boundary: Building Robust AI Privacy with Code, Not Just Instructions

This article argues that AI prompts are not sufficient as security boundaries for sensitive data. It details TeachMetrics' approach, which treats the AI model as an untrusted SQL author and implements a multi-layered defense in code to protect PII, even against successful prompt injection attacks. The core principle is that the security boundary must be in the code, not in the AI's instructions.

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richardchambers.com · Jul 12, 2026

From Historians to Navigators: Internal Audit's Essential Leap in the AI Era

This article argues that internal audit must evolve from a historical, hindsight-focused function to a forward-looking navigation system for organizations. With AI automating traditional audit tasks, internal auditors must redefine their value proposition by focusing on proactive risk intelligence, strategic decision support, and uniquely human capabilities to remain indispensable.

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