The Gardener of Governance

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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.

- Herve 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 It liberates the internal auditor from outdated, hackneyed ways of thinking.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 Barrie 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

The authors will need little introduction to many, and both are very experienced internal auditors.

Many will also have heard a lot about the 'Gardener' concept over recent years, particularly if you are a regular on LinkedIn, or vaguely aware of what is being discussed at internal audit conferences, webinars and through associated publications.

The book develops the Gardener philosophy and is primarily structured around five P's - People, Public, Performance (Prosperity), Purpose (Profession), and Planet. Together these form the core of the call to action.

Some may have other views on whether these P's work (why not A's, I love A's?!) but if you do, put your pen to paper (or ask Chat GPT) and you too can write a book too, I guess! I'm certain that Dan Swanson and EDPACS would be delighted to hear from you as well.

The five chapters contain material from both authors, although there is a lot more content by one than the other. The style and nature of both are very different. You may prefer one to the other. Or one chapter more than another. You may vigorously nod with some of what is stated, or find yourself sighing, tutting or shaking your head.

Such is the nature of books structured in this way.

I like it.

There is some new and interesting thinking in here, for sure.

However, a lot of the subject material is not especially new and has been regularly discussed and debated in internal audit circles for many, many years. And not just by the authors. But it is certainly useful and helpful to see many of the topical issues of the (internal audit) day being discussed in one place.

Well done to the authors for creating the means to achieve this!

And it's also good to see the Global Internal Audit Standards (TM) being name-checked throughout.

I'd have personally liked to have seen a bit more on artificial intelligence (et al.) and where it fits into the authors' thinking, their views of internal audit, and the direction of the profession as a whole. It receives scant mention, and I was left wanting more.

I feel that artificial intelligence is arguably the biggest - and most challenging - subject for the internal audit profession today. It is critical that we get our collective heads around this and address. At pace.

I'm sure both authors have got more they could contribute to the current internal audit debates in this space, and it would have been to have seen the Gardeners' plough this furrow a little further.

Despite this observation, there is a lot of very good, topical content in here.

If you simply want a checklist or a bunch of dos and don'ts, then this book is probably not for you. There's a bit of this, but not much. If you want something to read, ponder, read some more and think about what kind of internal auditor you want to be and want kind of internal audit service you want to deliver, then I'm sure this book will give you plenty of ideas to consider.

Some you may like, and some you won't.

But it may make you think - something the authors care a lot about.

And I agree. Thinking is critical for an internal auditor, even with the increasing assistance of artificial intelligence!

In the Book Summary, the authors say: "We're dropping the pebble in the pond. Let's see how far the ripples spread and to what effect. Having read this book, I am sure that the ripples will spread far and why.

To what effect?

That depends - at least in part - on what anyone reading this then does. I hope you will be inspired to do SOMETHING after reading this.

And finally, in the Epilogue the authors state that "We started this book by saying, this is NOT just another book about internal audit..."

I agree that this is NOT just another book about internal audit.

It's a jolly good - and thought-provoking - book about internal audit. And the profession. And more than a little bit more.

Enjoy!

I certainly did.

Well done indeed to the authors on helping the garden to flourish that bit more!

- John Chesshire CFIIA. Owner, JC Audit Training Ltd/Internal Auditor/Audit Committee Member (et al.)

Rainer and Barry's book titled The Gardener of Governance brilliantly encapsulates how Internal Auditing is akin to Gardening for Governance (be it a large plot of land or be it a large organization).

Just like Gardening which involves the laying out and care of a plot of ground devoted to the growing of plants such as flowers, herbs, or vegetables, Internal Auditing is a refined and evolved profession, practice, process, art and science for effective Governance.

An organization / garden in its ornamental sense needs a certain level of civilization before it can flourish. Wherever that level has been attained, in all parts of the world and at all periods, people have made efforts to shape their environment into an attractive display. Similar to the Gardening processes of tending plants through timely and necessary attention to the seasonal changes, and to the myriad small "events" in any shrubbery or herbaceous border, improves their understanding and appreciation of gardens in general. Large areas of gardening development and mastery have concentrated on persuading plants to achieve what they would not have done if left in the wild and therefore "natural" state. Gardens at all times have been created through a good deal of control and what might be called interference. The gardener attends to a number of basic processes: combating weeds and pests; using space to allay the competition between plants; attending to feeding, watering, and pruning; and conditioning the soil. Above this fundamental level, the gardener assesses and accommodates the unique complex of temperature, wind, rainfall, sunlight, and shade found within his own garden boundaries. A major part of the fascination of gardening is that in problems and potential no one garden is quite like another; and it is in finding the most imaginative solutions to challenges that the gardener demonstrates artistry and finds the subtler levels of satisfaction.

In the book, R & B have superbly captured the vital role played by IA (with several examples) in the areas of five Ps which are the very foundation of organizations.

An amazing perspective and a must read for all Internal auditing evangelists ! Superbly written , extremely rich perspectives and examples! Am sure that all the crazy internal auditors are going to love this ??

- Bhaskar Subramanian. Board Member, Past President IIA India, Trustee -Global Internal Audit Foundation, Seasoned Management Professional, Ex-Tata Capital Ltd., Ex-Hindustan Unilever Ltd.

The Gardener of Governance is an inspiration not only for seasoned Auditors but also for Board Members and Executives who value governance, compliance, and performance - and who appreciate an engaging and thought-provoking read that leads to meaningful introspection. It invites, and at times provokes, a rethinking and redefinition of responsible and effective leadership.

Corporate failures or underperformance manifest in many forms, but they often stem from deficiencies in governance, experience, ethical common sense, personal integrity, or even sanity - compounded by external challenges of our times (or any time). Achieving better results requires us to act differently. The Gardener of Governance offers more than just "food for thought":

A. The book is profoundly theoretical yet highly practical, presenting a balanced relationship between the two. It echoes Kappler's 1988 insight: "Only practice contains all theory."

B. Its exploration of "human Authentic Intelligence" (hAI) alongside "robotic Artificial Intelligence" (rAI) provides a timely reflection on the evolving relationship between humans and technology - especially in leadership and auditing.

C. The 5P framework - people, public, performance, purpose, and planet - offers a holistic guide to navigating leadership and governance with confidence and purpose.

D. Questioning and critical thinking are foundational to auditing (and leadership), rooted in the Latin audire - "to hear." Though this may seem obvious, the art of questioning, active listening, and deep thinking is increasingly underutilized.

E. "Authenticity" stands as a central anchor, alongside "logic" and "empathy." This approach introduces the self into the reflective auditing (and leadership) process, transforming it from an aseptic, tick-the-box exercise into a deeply personal and meaningful engagement.

F. The book's practicality is further grounded in real-life phenomena, such as "Lana's purge journal." Curious about what that entails? You'll have to read the book to find out!

The Gardener of Governance is a call to action for those committed to better governance and leadership.

- Richard Gerstenberg, Board Member and Audit Chair at Weleda AG, Switzerland

LinkedIn: https://www.linkedin.com/in/richardgerstenberg/

Not Just Another Book on Internal Audit!

I wholeheartedly recommend The Gardener of Governance by Rainer Lenz and Barrie Enslin to every professional in internal auditing and corporate governance. This book doesn't just revisit well-trodden paths-it boldly redefines the internal audit profession as a strategic enabler of trust, integrity, and cultural transformation.

The authors masterfully argue that internal auditing transcends processes, risks, and controls; it's about cultivating relationships and fostering a thriving organizational culture. As they put it, "The gardener of governance doesn't just inspect the soil; they nurture the roots of trust and transparency to help organizations flourish."

The innovative 5 P's model-People, Public, Performance, Purpose, and Planet-provides a holistic framework for elevating the internal audit function. In an age of artificial intelligence and automation, we don't need humans who behave like robots. Strong human skills-such as authenticity, awareness, honesty, consistency, sincerity, and curiosity-are more crucial than ever. The authors emphasize that these qualities are the cornerstone of effective auditing, enabling auditors to build trust and drive meaningful change.

If your internal audit function isn't helping your organization thrive, maybe it's time to ask: Are you nurturing the roots-or just pruning the weeds? This book will guide you toward finding the answer.

- Paulina A. Pietrasik, Risk Management & Internal Audit professional, CIA, CRMA

Enterprise Risk Management and Internal Controls Director at Polpharma

The concept of the "Gardener in Auditing" fits perfectly into the efforts we are undertaking in the public sector to raise the quality of internal auditing. It aligns with the concept of Internal Audit 2.0, with tools like Quality@w, the Competency Model for Internal Auditors, and the Assurance Mapping Tool. It also supports the Knowledge and Skills = Competencies program, which allows us to develop the competencies of our colleagues in public finance in the areas of internal control and internal audit.
The Lenz-Enslin 2025 book is both a catalyst and a complement to our efforts and initiatives. It offers a fresh, modern, and practical perspective on the internal audit profession - an inspiring journey into mindful auditing grounded in empathy, trust, and added value. It's a much-needed break from technical and procedural manuals. It's the "fertilizer" that can help us lift Polish auditors out of stagnation and routine. We really need this - as auditors, as coordinators, and as a country. We need strong, effective, and efficient internal control - and we can only achieve that with effective internal audit.

- Dr. Joanna Przybylska, Assistant Professor at the Poznan University of Economics and Business, Department of Public Finance and Wojciech Ogiela, Expert in Public Sector Internal Audit & Control in Poland

Every function in an organisation, and especially the support functions, need to
prove their added value; their contribution to the future of the organisation. A function
that doesn't provide significant value has no reason to exist anymore, especially in a
fast-changing business environment. In quite some organisations, the internal
auditing function has long been in the 'danger' zone when it comes to added value.
In this book, Lenz and Enslin provide a unique and refreshing framework to make
sure your internal auditing function adds significant value to your organisation. I am
very glad to see that my former PhD student Rainer Lenz continues to contribute to
the development of the profession. I am proud that he became a real thought leader
in his field.

25 August 2025
Gerrit Sarens, Founder & Co-CEO at Ambits, www.ambits.eu

I have finally found time to do this book review. I promise I will do more in the next weeks. I had to start with this one! In a time when internal auditing faces existential challenges, from AI disruption to diminishing stakeholder trust, The Gardener of Governance arrives as a bold, timely, and transformative manifesto. Dr. Rainer Lenz and Barrie Enslin reimagine the
internal auditor not as a passive "third line" but as a proactive, strategic "gardener" of governance, nurturing ethical cultures, strengthening controls, and preventing organizational decay.
What sets this book apart is its blend of visionary thinking and practical wisdom. The authors introduce the 5 Ps, People, Public, Performance, Purpose, and Planet, as a framework for redefining internal audit's value proposition. They challenge legacy models, advocate for behavioral insight, and offer actionable tools like the SWIM methodology, Risk Materialization Testing, and the "Think!" model.
With over 50 years of combined experience and a global footprint, Lenz and Enslin bring credibility and candor to every page. Their call to move beyond checklist auditing toward creativity, empathy, and strategic influence is both urgent and inspiring. Whether you're a CAE, audit committee member, or aspiring auditor, this book is a must-read. It's not just about auditing better-it's about auditing with purpose.

01 August 2025, Winnipeg, Manitoba, Kanada
Yves Genest, Senior Executive and Experienced Internal and Performance Auditor

If Internal Audit Vision 2035 is the destination, then The Gardener of Governance is a fantastic map to follow.

Bhavani Jois
Executive & Leadership Coach | Speaker | Power skills trainer | Mental Fitness
Coach | Blogger | Previously Internal Audit head/co-head of Infosys