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

Shaping the Future of Internal Auditing

Dr. Rainer Lenz is set to guest edit the September 2026 edition of Risk Society, an online publication, with a compelling theme: "Perspectives on the Future of Internal Auditing: The Nexus of Risk, Audit, and Corporate Governance." This special edition will delve into the evolving landscape of internal audit, particularly its strategic role within the broader corporate governance framework. The initiative is a direct outgrowth of Dr. Lenz's keynote address at the 22nd European Internal Audit and Corporate Governance Conference in April 2026, titled "Guardians and The Gardener of Governance™ Join Forces." This collaborative effort underscores a significant push to redefine and enhance internal audit's value proposition.

The "Gardener of Governance" Metaphor and Stakeholder Expectations

Central to this upcoming edition is Dr. Lenz's concept of internal auditors as "The Gardener of Governance™." This metaphor highlights internal audit's proactive role in nurturing and maintaining a healthy governance ecosystem, rather than merely policing it. A key objective of the publication will be to solicit and integrate perspectives from various stakeholders, including boards, top management, and leaders in risk and compliance. By asking what these "Guardians of Governance" expect from internal auditors, the edition aims to bridge potential perception gaps and align internal audit's services more closely with organizational needs and strategic objectives.

A Collaborative Exploration of Integrated Assurance

The September 2026 edition promises a rich tapestry of insights, drawing on contributions from a distinguished panel of experts. This panel includes individuals with extensive experience in board leadership, executive management, academia, risk management, and international thought leadership. Their collective wisdom will provide a comprehensive view of the future challenges and opportunities for internal auditing. The collaborative spirit, encapsulated by the African proverb, "If you want to go quickly, go alone. If you want to go far, go together," emphasizes the importance of integrated assurance and a unified approach to governance, risk, and compliance (GRC). This collective exploration is poised to offer valuable guidance for internal audit professionals seeking to enhance their impact and relevance in an increasingly complex business environment.

• The edition will explore the nexus of risk, audit, and corporate governance.
• It will gather expectations from various stakeholders on the role of internal audit.
• The concept of internal auditors as "The Gardener of Governance™" will be a core theme.
• A diverse panel of experts will contribute, offering broad perspectives.
• The publication aims to foster a collaborative approach to integrated assurance.