Rethinking Internal Audit: Governance Needs Gardening

Rethinking Internal Audit: Governance Needs Gardening

YouTube Video: https://lnkd.in/e4NzKFq9 Webinar on 30 January 2024. Many thanks to?Wolters Kluwer for attracting 2,000 participants https://lnkd.in/ewZzsuBE.

This webinar about "The Gardener of Governance: Our nature is Nurture" looks at the four fundamentals of internal audit and suggests widening the repertoire of internal auditing to determine the future role of internal audit, its legitimacy, its relevance, and its organizational and societal significance. Internal auditing as a “Gardener of Governance” is introduced as a promising metaphor to strengthen its value proposition.


Learning Objectives:

  1. Gain firsthand insights into a creative perspective on positioning the effective internal auditor in the corporate ecosystem.
  2. Explore the four fundamentals of internal auditing and widen the repertoire of internal auditing: from AC (Assure, Consult) to ABC (Assure, Build, Consult).
  3. Understand why effective internal auditors need to become pioneers and learn how to get there by appreciating GARDENING as a helpful metaphor and G (GOVERNANCE) as the overarching concept.


The presentation is based on a trilogy of co-authored articles, 2022-23:

  • Lenz, R. and Jeppesen K.K. (2022), The Future of Internal Auditing: Gardener of Governance, EDPACS, 66:5, 1-21 https://lnkd.in/e6t3WFAy
  • Lenz, R. and Hoos, F. (2023), The Future Role of the Internal Audit Function: Assure. Build. Consult. EDPACS, 67:3, 39-52 https://lnkd.in/esCWGUwE
  • Lenz, R. and Chesshire, J. (2023), Rethinking Internal Audit: Governance Needs Gardening, EDPACS, 68:3, 7-15 https://lnkd.in/gMi9x8if


There are (will be) 40+ translations of these co-authored articles https://lnkd.in/e-PteRtf

Kathleen Carroll?rightfully says, “Creating is harder than judging”, https://lnkd.in/e6EwPPBH.

My thinking has developed over the years https://lnkd.in/ep_iBvpW

Link to my slide deck on 30 January 2024: https://lnkd.in/epFy9Tcw

#internalaudit #future #governance #ABC #Pioneer

Joseph Kassapis

Assurance Field Generalist (not Specialist)

9 个月

Watering! Such a big, VITAL part of Gardening. (The Greeks have a very vibrant resonant word for VITAL: ZOTIKOS, from ZOI meaning Life; that surprisingly - unlike that other word for life as lifetime or a story, VIOS/Bio - is not one of the millions - thousands rather - of Greek words taken up by English. Meaning critical, matter of Living/LIFE) (Just remembered ZOOLOGY ... taking up ZOI after all). Auditing as Gardening as Watering. Auditing as Gardening at its most VITAL. With LOVE, a most constructive well-intentioned EMPATHETIC intent. A NURTURING intent. NURTURING as its deeper NATURE, state of mind. Overarching. Overriding other attitudes and states, like Skepticism. EMPATHETIC Skepticism. Empathy goes deeper than Scepticism, to the innermost ultimate INTENT, DISPOSITION. Scepticism ends up being a part, an element, a tool, a means towards the end: All the positive implications, ramifications, consequences, products and results of EMPATHY. The fruits of Empathetic Nurturing Auditing. Inevitable outcomes of People being brought much more out of by being much better motivated by a much more appealingly sympathetic treatment. Good Morning all. The soothing filling picture & sound of Water flowing towards Life. Vitalisngly.

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