The Gardener of Governance

The Gardener of Governance by Rainer Lenz and Barrie Enslin offers a valuable guide for internal auditors aiming to go beyond traditional compliance. The book highlights interpersonal skills, collaboration, and governance innovation, helping auditors shape healthier workplace cultures and contribute strategically. Essential reading for audit and governance professionals seeking to make an impact. - Hervé Gloaguen, Former Allianz Group CAE and CCO 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 It liberates the internal auditor from outdated, hackneyed ways of thinking.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 This book is dedicated to all the 'crazy auditors' out there. I support all voices advocating for different perspectives and alternative narratives of what internal audit is or could be. In these times of constant change and complexity, voices like Rainer Lenz and Berrie Enslin are essential. - Manja Knevelbaard, Partner ACS Insight, The Netherlands “The Gardener of Governance"" by Dr. Rainer Lenz and Barrie Enslin is a breath of fresh air in the world of internal auditing. More than a typical guide, it feels like a thoughtful conversation with seasoned experts who challenge the status quo and inspire auditors to become truly impactful. In the first chapter, Lenz and Enslin emphasize the human element, showing how internal auditors can foster healthy workplace cultures through strong interpersonal relationships and critical thinking. I found this focus on people is refreshing, reminding us that governance is not just about policies, but about creating environments where individuals and teams thrive. The authors introduce the ""Think!"" concept, a simple yet powerful tool that encourages auditors to reflect on their behaviors and interactions—immediately improving communication and collaboration. From the broader role of auditors as nurturers of workplace cultures (Chapter 1) to practical tasks that push them beyond compliance (Chapter 2), Lenz and Enslin map out a transformative journey for the profession. What makes this book stand out is its seamless transition from high-level principles, like fostering leadership and relational skills, to actionable steps that can elevate an auditor’s career. By encouraging critical thinking and self-awareness, the ""Think!"" concept helps auditors position themselves not only as compliance officers but as strategic partners and influencers in governance. The book is packed with practical advice, guiding readers through innovative approaches like integrated assurance models and creative audit techniques, such as the dynamic in-and-out audits explored in Chapter 4. These strategies empower internal auditors to think beyond traditional frameworks and adopt more flexible, impactful methods that enhance their effectiveness and influence within organizations. Their approach is both visionary and practical, illustrated through compelling case studies that demonstrate how internal audit functions can truly reshape organizations. In Chapter 3, they show how auditors can elevate performance and efficiency, moving beyond routine tasks to make a measurable impact. By Chapter 5, the focus shifts to how auditors can play a pivotal role in promoting sustainable governance, especially in tackling ESG challenges. In short, this book is a must-read for any internal auditor who aspires to not only survive but also thrive in their career. Lenz and Enslin offer both the inspiration, and the practical roadmap needed to turn auditors into key players in governance, capable of adding value and driving positive change in today’s complex business landscape. - Dr. Suhaily Shahimi, Senior lecturer, Coordinator of Internal Audit Education Provider (IAEP) at University of Malaya, Associate Editor of Asian Journal of Accounting Perspectives