The Gardener of Governance: A Call to Action for Effective Internal Auditing: Security, Audit and Leadership Series
Autor Rainer Lenz, Barrie Enslinen Limba Engleză Paperback – 28 ian 2025
It is pleasing to see that the new Global Internal Audit Standards advocate a pragmatic approach, which should further stimulate internal audit functions moving into uncharted territory that may require from them to become more resourceful in their approach as advocated for by the authors. This book is an inspiration and encouragement for all internal auditors who want to do better and aiming higher, particularly the forthcoming generation of internal auditors who are open-minded and who may sometimes doubt themselves because of opposition or insecurity. We believe that internal auditors who absorb the knowledge and make it their own will benefit from this book on their career trajectory.
This easy read is relatable, engaging, and convincing to support internal auditors globally when seeking to widen their repertoire on their journey to become modern and effective internal auditors. This book is relevant and will be insightful to internal auditors, students and lecturers, as well as other stakeholders including senior and executive managers and board members. With Rainer’s rich practical insights also building on his series of publications and Barrie’s hands-on advice benefitting from 30 years of entrepreneurial experience, the authors created an interesting blend of creative authoring that challenges the status quo and advising emerging internal auditors on becoming more impactful and effective.
We’re dropping the pebble in the pond. Let’s see how far the ripples spread and to what effect.
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Specificații
ISBN-13: 9781032886701
ISBN-10: 1032886706
Pagini: 264
Ilustrații: 54
Dimensiuni: 156 x 234 mm
Ediția:1
Editura: CRC Press
Colecția CRC Press
Seria Security, Audit and Leadership Series
ISBN-10: 1032886706
Pagini: 264
Ilustrații: 54
Dimensiuni: 156 x 234 mm
Ediția:1
Editura: CRC Press
Colecția CRC Press
Seria Security, Audit and Leadership Series
Public țintă
Professional Practice & Development, Professional Reference, and Professional TrainingCuprins
PREFACE. ABOUT THE AUTHORS. ACKNOWLEDGEMENTS. INTRODUCTION. CHAPTER 1 - The 1st P is about PEOPLE. CHAPTER 2 - The 2nd P is about the PUBLIC’s perceptions. CHAPTER 3 - The 3rd P is about PERFORMANCE. CHAPTER 4 - The 4th P is our PURPOSE. CHAPTER 5 - The 5th P is our PLANET. EPILOGUE.
Notă biografică
Dr. Rainer Lenz, Corporate Audit and Financial Expert, University Lecturer, and Mentor
LinkedIn: https://www.linkedin.com/in/rainerlenz/
Google Scholar: https://lnkd.in/euwxX5yZ
Positive, high energy and hands-on leader. Finance and corporate audit professional with 30+ years of international experience as Regional/Divisional CFO and Chief Audit Executive in global organizations. Since 2007, Chief Internal Auditor with 300+ assignments in 50+ countries. PhD in Economics and Management Science from the Louvain School of Management in Belgium. Teaching Governance and Internal Auditing at the Johannes Gutenberg University Mainz (Germany). Awardee (5) as Global Internal Audit Thought Leader (by Richard Chambers). Winner of the Global IIA’s 2023 Bradford Cadmus Memorial Award. Author of a series of articles in peer reviewed journals.
Barrie describes Rainer as “Passionate and energetic, freely sharing his knowledge of and insights into the internal audit profession - a wild thinker, provocative, and he continuously challenges the status quo, which is the hallmark of a true thought leader. He was the first internal auditor I encountered who has these qualities”.
Barrie Enslin, Founder, Managing Director – Pro Optima Audit Services (Pty) Ltd (Pro Optima)
Bachelor of Accounting Science (North-West University, Potchefstroom, South Africa) - 1984
Certified Internal Auditor (TheIIA) – 1993
https://www.linkedin.com/in/barrie-enslin-6934621b/
benslin@prooptima.co.za
Barrie has five years of accounting and 35 years of internal audit experience, both in South Africa and internationally. He identified the need for operational audits in the mining industry and decided in 1997 to start Pro Optima. Five of the eight biggest mining companies in South Africa now count under Pro Optima’s clients. Services provided include internal audit outsourcing and co-sourcing, second line assurance services, business process analysis, and other consulting work. Pro Optima has contributed over 2.5 billion South African Rands (ZAR), i.e., ±USD 170 million (considering exchange rate fluctuations) in quantified value added to its clients, with approximately 40% of its projects showing significant quantified value adding, mostly recoupment and prevention of overpayments to vendors and institutions, reduced pricing, curbing of wasteful spending, and improved efficiencies.
Rainer describes Barrie as follows: “The Pro Optima success story is attributable to the team leveraging on the often-unexploited power of internal auditing. Barrie is pragmatic, does not stick to the script, and aspires to seek a fine and healthy balance between a systematic approach and the freedom to be creative. I believe Pro Optima’s unorthodox approach is key in providing the much-needed value adding services to its clients.”
Rainer and Barrie met first at the ECIIA 2019 conference in Luxemburg. Rainer was speaking about “WRAPS - How to make better decisions.” The duo soon realized their views on internal auditing were very similar and identified the need for practical guidelines to effective internal auditing, which they started with in January 2024. While writing this book it became even clearer how similar their thinking is. Although they did not agree beforehand about any of the specific content, their contributions dovetail superbly.
LinkedIn: https://www.linkedin.com/in/rainerlenz/
Google Scholar: https://lnkd.in/euwxX5yZ
Positive, high energy and hands-on leader. Finance and corporate audit professional with 30+ years of international experience as Regional/Divisional CFO and Chief Audit Executive in global organizations. Since 2007, Chief Internal Auditor with 300+ assignments in 50+ countries. PhD in Economics and Management Science from the Louvain School of Management in Belgium. Teaching Governance and Internal Auditing at the Johannes Gutenberg University Mainz (Germany). Awardee (5) as Global Internal Audit Thought Leader (by Richard Chambers). Winner of the Global IIA’s 2023 Bradford Cadmus Memorial Award. Author of a series of articles in peer reviewed journals.
Barrie describes Rainer as “Passionate and energetic, freely sharing his knowledge of and insights into the internal audit profession - a wild thinker, provocative, and he continuously challenges the status quo, which is the hallmark of a true thought leader. He was the first internal auditor I encountered who has these qualities”.
Barrie Enslin, Founder, Managing Director – Pro Optima Audit Services (Pty) Ltd (Pro Optima)
Bachelor of Accounting Science (North-West University, Potchefstroom, South Africa) - 1984
Certified Internal Auditor (TheIIA) – 1993
https://www.linkedin.com/in/barrie-enslin-6934621b/
benslin@prooptima.co.za
Barrie has five years of accounting and 35 years of internal audit experience, both in South Africa and internationally. He identified the need for operational audits in the mining industry and decided in 1997 to start Pro Optima. Five of the eight biggest mining companies in South Africa now count under Pro Optima’s clients. Services provided include internal audit outsourcing and co-sourcing, second line assurance services, business process analysis, and other consulting work. Pro Optima has contributed over 2.5 billion South African Rands (ZAR), i.e., ±USD 170 million (considering exchange rate fluctuations) in quantified value added to its clients, with approximately 40% of its projects showing significant quantified value adding, mostly recoupment and prevention of overpayments to vendors and institutions, reduced pricing, curbing of wasteful spending, and improved efficiencies.
Rainer describes Barrie as follows: “The Pro Optima success story is attributable to the team leveraging on the often-unexploited power of internal auditing. Barrie is pragmatic, does not stick to the script, and aspires to seek a fine and healthy balance between a systematic approach and the freedom to be creative. I believe Pro Optima’s unorthodox approach is key in providing the much-needed value adding services to its clients.”
Rainer and Barrie met first at the ECIIA 2019 conference in Luxemburg. Rainer was speaking about “WRAPS - How to make better decisions.” The duo soon realized their views on internal auditing were very similar and identified the need for practical guidelines to effective internal auditing, which they started with in January 2024. While writing this book it became even clearer how similar their thinking is. Although they did not agree beforehand about any of the specific content, their contributions dovetail superbly.
Recenzii
This fascinating book could scarcely be appearing at a more opportune time. Internal auditing is at an inflection point. On the threshold of a perfect storm of threats to its future, it is under siege from increasingly fragmented patterns of institutional accountability; from ruthless pressures to divert internal auditing down pathways that serve commercial interests rather than the public good; and from a prevailing intellectual exhaustion characterized by algorithmic thinking and a checklist mindset that numbs creativity. Above all, it faces the existential dangers of a takeover by artificial intelligence and machine learning.
Out of the bleak landscape of today’s internal auditing, The Gardener of Governance emerges like a thunderbolt, offering a startling and powerful means of reform for a profession on the threshold of crisis. As adumbrated in a briefer form in an influential 2022 article “The Future of Internal Auditing: Gardener of Governance” by Lenz and Jeppesen (EDPACS, 66:5), the internal audit profession is challenged to consider the ramifications of the authors’ 5 P’s model (People, Public, Performance, Purpose, and Planet). The authors’ pathway for an evolution of internal auditing might, if implemented, go far beyond merely rescuing the profession of internal auditing by shoring up its relevance – it offers a restoration of its grimly eroded mission of serving the public good. Each of the 5 P’s is rich in ideas and suggestions, from how to deal with a toxic work culture to reflections on the true significance of the term “assurance”.
This visionary, courageous, and prophetic book merits the attention of the internal auditing community. The gardening metaphor has already captured the hearts of many internal auditors: it implies a thoughtful nurturing and evolution of a profession that has lost its way. It liberates the internal auditor from outdated, hackneyed ways of thinking. Even the sanctity of the “three lines model” and the quasi-religious reverence for ESG concepts are placed under careful scrutiny. The authors are not shy about rocking the boat of received opinion.
What Lenz and Enslin are proposing in The Gardener of Governance seems to me to be possibly the last chance to reform internal auditing (or, perhaps more precisely, the Institute of Internal Auditors’ brand of internal auditing) from within, before society imposes major changes or insists on alternative governance mechanisms. Moreover, the book is a delight to read, with an engaging tone. Take your time to digest this book’s contents - it packs a lot of wisdom between its covers.
- David J. O'Regan, Auditor General at WHO/PAHO, Washington D.C
This book offers a huge amount of energy to internal auditors who suffer the struggles of their daily tasks.
Two seasoned internal auditors, who have been in this role for decades, not only share their own lessons learned and experiences of how internal auditors can become better in doing their job. But the authors go much further than that: they advise internal auditors to stretch their role. That there is more.
The authors invite internal auditors to reflect and come to action. To pioneer.
To my view, the main contribution of the book is however, that it sparks internal audit professionals to more fundamentally rethink their role and their contribution. By doing so, it is also stretching boundaries. Whether or not you agree with all the positions that are taken by the authors, `I am convinced that this helps critical reflections, discussion and growth of the profession. My appreciation as well as doubts can be best described as internal auditors that are part of the football game in their organization.
Internal auditors are traditionally seen as the goalkeepers (‘third line’) of their organizations, who are recognized for their important safes and appreciated when they rescue the team. Like goalkeepers do, internal auditors contribute to team success and can make the difference between winning and losing. In today’s turbulence, internal auditors and goalkeepers have much more to offer than being just a lock on the door for two or three times per game. They are part of the team, they can boost team performance and especially they interact with the other players. The good goalkeeper not only thinks defensively, but also thinks offensively and helps the team to build up from behind. The solid goalkeeper can make other players feel comfortable and be creative. Make the team perform best.
My interpretation of the book is that it provides many detailed ingredients that can spark internal auditors to get out of their comfort zone and encourage them to really help their team. I appreciate that the authors give so many examples of how internal auditors can do this. And indeed, some of them feel provocative and might be stretching far beyond the traditional role of the internal auditor. We all know of the goalkeepers who cross the whole field in the dying seconds of a match in order to help their team attacking. Leaving their own goal empty. The authors coin that internal auditors could have a central role in the organization and play an important role as strategic trusted advisors. I very much like such thought-provoking exercises. Not necessarily that all internal auditors should play such role, but as an invitation to think what competences it requires to play such role, and whether internal auditors can do all of this without leaving their own goal empty.
To my opinion the authors have shared a lot of detailed professional experience in the book and they very well provide food for discussion of how internal auditors could extend their role and contribution. Therefore, I would warmly encourage internal audit professionals to read it and even more: to discuss it.
Prof. Arno Nuijten
Erasmus School of Accounting and Assurance
Erasmus University Rotterdam
Out of the bleak landscape of today’s internal auditing, The Gardener of Governance emerges like a thunderbolt, offering a startling and powerful means of reform for a profession on the threshold of crisis. As adumbrated in a briefer form in an influential 2022 article “The Future of Internal Auditing: Gardener of Governance” by Lenz and Jeppesen (EDPACS, 66:5), the internal audit profession is challenged to consider the ramifications of the authors’ 5 P’s model (People, Public, Performance, Purpose, and Planet). The authors’ pathway for an evolution of internal auditing might, if implemented, go far beyond merely rescuing the profession of internal auditing by shoring up its relevance – it offers a restoration of its grimly eroded mission of serving the public good. Each of the 5 P’s is rich in ideas and suggestions, from how to deal with a toxic work culture to reflections on the true significance of the term “assurance”.
This visionary, courageous, and prophetic book merits the attention of the internal auditing community. The gardening metaphor has already captured the hearts of many internal auditors: it implies a thoughtful nurturing and evolution of a profession that has lost its way. It liberates the internal auditor from outdated, hackneyed ways of thinking. Even the sanctity of the “three lines model” and the quasi-religious reverence for ESG concepts are placed under careful scrutiny. The authors are not shy about rocking the boat of received opinion.
What Lenz and Enslin are proposing in The Gardener of Governance seems to me to be possibly the last chance to reform internal auditing (or, perhaps more precisely, the Institute of Internal Auditors’ brand of internal auditing) from within, before society imposes major changes or insists on alternative governance mechanisms. Moreover, the book is a delight to read, with an engaging tone. Take your time to digest this book’s contents - it packs a lot of wisdom between its covers.
- David J. O'Regan, Auditor General at WHO/PAHO, Washington D.C
This book offers a huge amount of energy to internal auditors who suffer the struggles of their daily tasks.
Two seasoned internal auditors, who have been in this role for decades, not only share their own lessons learned and experiences of how internal auditors can become better in doing their job. But the authors go much further than that: they advise internal auditors to stretch their role. That there is more.
The authors invite internal auditors to reflect and come to action. To pioneer.
To my view, the main contribution of the book is however, that it sparks internal audit professionals to more fundamentally rethink their role and their contribution. By doing so, it is also stretching boundaries. Whether or not you agree with all the positions that are taken by the authors, `I am convinced that this helps critical reflections, discussion and growth of the profession. My appreciation as well as doubts can be best described as internal auditors that are part of the football game in their organization.
Internal auditors are traditionally seen as the goalkeepers (‘third line’) of their organizations, who are recognized for their important safes and appreciated when they rescue the team. Like goalkeepers do, internal auditors contribute to team success and can make the difference between winning and losing. In today’s turbulence, internal auditors and goalkeepers have much more to offer than being just a lock on the door for two or three times per game. They are part of the team, they can boost team performance and especially they interact with the other players. The good goalkeeper not only thinks defensively, but also thinks offensively and helps the team to build up from behind. The solid goalkeeper can make other players feel comfortable and be creative. Make the team perform best.
My interpretation of the book is that it provides many detailed ingredients that can spark internal auditors to get out of their comfort zone and encourage them to really help their team. I appreciate that the authors give so many examples of how internal auditors can do this. And indeed, some of them feel provocative and might be stretching far beyond the traditional role of the internal auditor. We all know of the goalkeepers who cross the whole field in the dying seconds of a match in order to help their team attacking. Leaving their own goal empty. The authors coin that internal auditors could have a central role in the organization and play an important role as strategic trusted advisors. I very much like such thought-provoking exercises. Not necessarily that all internal auditors should play such role, but as an invitation to think what competences it requires to play such role, and whether internal auditors can do all of this without leaving their own goal empty.
To my opinion the authors have shared a lot of detailed professional experience in the book and they very well provide food for discussion of how internal auditors could extend their role and contribution. Therefore, I would warmly encourage internal audit professionals to read it and even more: to discuss it.
Prof. Arno Nuijten
Erasmus School of Accounting and Assurance
Erasmus University Rotterdam
Descriere
This book builds on the popular GARDENER OF GOVERNANCE article. The Lenz-Jeppesen (2022) thought-piece introduced the 5 “Ps” as paths for the betterment of internal auditing: People, Public, Performance (Prosperity), Purpose (Profession), and Planet.