May 2026

richardchambers.com · May 26, 2026

Beyond 'Internal Audit Month': Cultivating a Year-Round Habit of Value and Trust

This article argues that "Internal Audit Month" should not be a singular event but rather a continuous habit. For audit and assurance professionals, this means consistently demonstrating value, building trust, and challenging outdated perceptions of internal audit as merely compliance-focused or policing. The author emphasizes that true awareness and appreciation for internal audit are earned through daily interactions and a commitment to strategic partnership, not just through annual campaigns.

News & Blogs · Global Read more

gaglanijigar9.substack.com · May 25, 2026

AI, Audit, and Awakening: A New Perspective for Assurance Professionals in a Dynamic World

This article introduces a new platform dedicated to exploring the intersection of artificial intelligence, audit practices, and personal well-being for assurance professionals. It highlights the increasing pressures and opportunities within the audit landscape, particularly in regions like Oman, and advocates for a holistic approach that integrates technological proficiency with ethical leadership and inner wisdom. The author, a Senior Director at PwC Oman, aims to provide practical insights on AI tools, regulatory updates, and mindfulness to help professionals navigate complex environments and find deeper purpose in their work.

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linkedin.com · Curated 2 months ago

From Proof of Concept to Proof of Control: The New Architecture of Enterprise AI Success

As AI adoption matures, organizations are shifting focus from mere capability to reliable, transparent, and governed execution. This article highlights the critical need for robust control frameworks in enterprise AI deployments, moving beyond initial proofs of concept to ensure 'proof of control.' It emphasizes that successful AI integration hinges on strong governance, risk, and compliance (GRC) strategies, rather than just technological prowess.

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linkedin.com · Curated 2 months ago

Will AI Disrupt the Traditional Audit Fee Model?

AI is poised to transform the audit landscape, potentially reducing fees in standardized areas while simultaneously expanding the scope of assurance. While some efficiencies may be passed to clients, significant investments in AI technology and increased risk premiums could offset these gains. The audit pricing model is expected to shift from hourly rates to platform-enabled fixed fees and continuous assurance subscriptions.

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linkedin.com · Curated 2 months ago

Beyond the Lines™ – Issue 38: Bridging the Gap Between Assurance Process and Operating Reality

Tim Buckley's "Beyond the Lines™" newsletter, Issue 38, highlights a critical disconnect in internal audit: organizations are often adept at managing audit processes but fail to translate audit insights into tangible improvements in operational reality. Drawing on subscriber feedback, the article identifies common challenges such as control theater, diluted ownership, and the pursuit of 'audit-ready' status over genuine resilience. It emphasizes the need for internal audit to focus on whether controls truly reduce risk and if management actions address root causes, rather than merely satisfying procedural requirements.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · May 12, 2026 · Curated 2 months ago

Dr. Rainer Lenz Celebrates 1,500 Citations, Advocates for Relational Coordination Theory in Corporate Governance

Dr. Rainer Lenz recently achieved 1,500 citations on Google Scholar, highlighting the significant impact of his research, particularly a 2015 paper on internal audit. He emphasizes the underutilized potential of Relational Coordination Theory (RCT) to analyze and improve coordination dynamics within the corporate governance ecosystem, urging more research into how boards, executives, internal audit, risk, and compliance functions interact.

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drrainerlenz.wordpress.com · May 18, 2026 · Curated 2 months ago

Dr. Rainer Lenz Celebrates 500 Citations, Ponders Internal Audit's Future Amidst AI Disruption

Dr. Rainer Lenz marks a significant milestone with 500 citations for his 2015 paper on internal audit effectiveness. This achievement prompts a critical discussion on the evolving landscape of assurance, objectivity, independence, and the Three Lines Model in the age of artificial intelligence, urging internal audit professionals to consider how these foundational concepts will adapt to new realities.

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drrainerlenz.wordpress.com · May 16, 2026 · Curated 2 months ago

Gardener of Governance™ Award Expands to Johannes Gutenberg-Universität Mainz, Fostering Future Internal Audit Leaders

The Gardener of Governance™ Award, which recognizes and encourages critical thinking in future internal audit professionals, is expanding its reach. Following its successful launch at the University of Pretoria, the award will now be introduced at Johannes Gutenberg-Universität Mainz, supported by the Würth Group. This initiative is crucial for the internal audit profession as it aims to bridge the gap between theory and practice, nurturing the next generation of auditors to understand and articulate internal audit's value proposition within corporate governance.

News & Blogs · Europe Read more

drrainerlenz.wordpress.com · May 15, 2026 · Curated 2 months ago

Dr. Rainer Lenz to Share 'Gardener of Governance' Insights at University of Malaya Elite Fellow Session

Internal audit professionals, academics, and students are invited to an exclusive online session with Dr. Rainer Lenz, Chief Internal Auditor at SAF-HOLLAND Group. Dr. Lenz, a renowned thought leader, will discuss the "Guardians and The Gardener of Governance™ Join Forces" concept, emphasizing internal audit's evolving role in fostering robust governance, trust, and organizational resilience. This is a valuable opportunity to gain insights from a professional with over 30 years of international experience in finance, corporate audit, governance, and internal auditing.

News & Blogs · Southeast Asia Read more

airiskdesk.beehiiv.com · Curated 2 months ago

Introducing AI Risk Desk: Bridging the Gap Between Rapid AI Adoption and Robust Governance

The AI Risk Desk newsletter aims to close the growing gap between the rapid adoption of AI technologies and the lagging development of governance frameworks. It provides practical insights for executives, auditors, and tech professionals to navigate AI risks, regulatory changes, and accountability. The weekly publication focuses on real-world cases, regulatory updates, and actionable tools to help organizations build effective AI governance practices.

News & Blogs · Global Read more