Название: The Gardener of Governance: A Call to Action for Effective Internal Auditing
Автор: Rainer Lenz, Barrie Enslin
Издательство: CRC Press
Год: 2025
Страниц: 199
Язык: английский
Формат: pdf (true), epub
Размер: 26.8 MB

This book builds on the popular GARDENER OF GOVERNANCE article, which enjoys amazing traction in the professional community globally and has been translated into 25+ languages. The Lenz and Jeppesen thought-piece introduced the 5 "Ps" as paths for the betterment of internal auditing: People, Public, Performance (Prosperity), Purpose (Profession) and Planet. These main fields of action and focus for the internal audit profession may determine the future role of internal auditing, its legitimacy, relevance and significance. The book aims to provide practical guidance for performing impactful internal audit assignments. Some readers will no doubt view the authors as unorthodox and the book may be a stretch for the purist, insisting on adherence to traditional rules.

It is pleasing to see that the new Global Internal Audit Standards advocate a pragmatic and holistic 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 aim 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 who are 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. Drawing on Rainer’s vast practical expertise gained from over 300 audits in more than 50 countries, along with his series of publications and adding Barrie’s hands-on advice benefitting from 30 years of entrepreneurial experience, the authors create an interesting blend of creative authoring that challenges the status quo and advises 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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