Internal Audit: From Guardians to Gardeners of Governance – A Call for Relational and Cultivation-Focused Assurance

This article highlights a keynote address at the European Academic Conference on Internal Audit and Corporate Governance, advocating for a paradigm shift in internal audit. It proposes moving beyond traditional compliance-heavy approaches to embrace a more relational, human-centric, and cultivation-focused role, drawing parallels between boards as 'Guardians of Governance' and internal auditors as 'The Gardener of Governance™'. This perspective challenges conventional notions of objectivity and independence, urging internal auditors to foster collaboration and long-term organizational health.