Habibe Kaya Wins Gardener of Governance™ Award 2025 for Relational Coordination in GRC
Habibe Kaya has been awarded The Gardener of Governance™ Award 2025 for her paper on applying Relational Coordination Theory (RCT) to enhance collaboration within the GRC arena, particularly in the context of the IIA's Three Lines Model. This research is crucial for internal audit and assurance professionals as it addresses a critical gap in how governance frameworks, while defining roles, often fail to provide mechanisms for effective inter-functional coordination, thereby impacting overall governance effectiveness.
Bridging the Coordination Gap in GRC
Habibe Kaya has been honored with The Gardener of Governance™ Award 2025 for her exceptional examination paper, "Relational Coordination Theory: Connecting the Truths in the GRC Arena." This recognition highlights a significant contribution to the field of governance, risk, and compliance (GRC). Her work, which will be presented at the forthcoming RCC conference in Oslo and published in EDPACS, delves into the practical application of Relational Coordination Theory (RCT) to improve how different functions within an organization collaborate to achieve effective governance.
Enhancing the Three Lines Model Through Relational Coordination
Kaya's research is particularly relevant for internal audit and assurance professionals as it directly addresses a key challenge within the widely adopted IIA's Three Lines Model (3LM). While the 3LM effectively delineates responsibilities for the governing body, management (first line), risk and compliance functions (second line), and internal audit (third line), it often falls short in explaining the 'how' of coordination. The model clarifies structural roles but remains largely silent on the relational and communicative mechanisms essential for these distinct lines to function as a cohesive and integrated system.
The Practical Implications of RCT for Internal Audit
By applying Relational Coordination Theory, Kaya's paper offers valuable insights into how organizations can foster better communication and relationships between the various lines of defense. For internal auditors, this means moving beyond simply understanding their role within the 3LM to actively promoting and facilitating the relational aspects that underpin effective governance. This includes:
- Developing shared knowledge and mutual respect among different functions.
- Establishing clear communication channels and feedback loops.
- Fostering problem-solving and joint decision-making processes.
Ultimately, this research provides a framework for internal audit leaders to advocate for and implement strategies that strengthen inter-departmental collaboration, leading to more robust governance outcomes and a more resilient organizational environment. The support from the Würth Group and the academic collaboration with Prof. Kato Plant further underscore the practical significance and academic rigor of this award-winning work.
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