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.
Reimagining Internal Audit's Role in Governance
The keynote address by Dr. Rainer Lenz at the 22nd European Academic Conference on Internal Audit and Corporate Governance (EIACG 2026) presents a compelling argument for internal audit to refresh its self-image and societal positioning. Despite continuous reforms, governance failures persist, indicating that traditional, compliance-heavy methods are insufficient. Lenz, drawing inspiration from King V and the Ubuntu philosophy of relational governance, advocates for a shift from a 'ME to WE' mindset, emphasizing the interconnectedness of stakeholders.
Challenging Traditional Pillars: Multi-perspectivity and Interdependence
A core tenet of Lenz's argument is the re-evaluation of internal audit's foundational principles: objectivity and independence. Instead of strict adherence to these, he proposes embracing multi-perspectivity, which fosters cognitive diversity, and interdependence, promoting connectivity within complex organizational ecosystems. This reframing encourages internal auditors to work collaboratively with boards and executives, whom Professor Mervyn King SC describes as 'Guardians of Governance,' to strengthen overall governance outcomes.
The Gardener Metaphor: Cultivation Over Control
Lenz introduces the powerful metaphor of internal auditors as 'The Gardener of Governance™.' This perspective shifts the focus from rigid control to active cultivation, where internal audit's role is to enable positive elements to flourish, address detrimental 'weeds,' and prioritize long-term organizational health over immediate, often urgent, concerns. This 'gardening' lens expands internal audit's repertoire beyond merely assuring and consulting, adding a crucial 'Build' function, with practical examples from real-world internal audit practices, and championing integrated assurance approaches.
A Call to Action for a Human-Centric Profession
Ultimately, the keynote serves as a call to action for the internal audit profession to evolve into a more human-centric, ecosystem-aware, and future-facing discipline. By fostering collaboration, continuous learning, and responsible value creation, internal audit can play a pivotal role in ensuring governance truly flourishes. The memorable message, "No gardener, no garden," underscores the indispensable and proactive role internal auditors must adopt to cultivate robust and resilient governance frameworks.
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