The Gardener of Governance

This book builds on the popular GARDENER OF GOVERNANCE article, enjoying amazing traction in the professional community globally, and translated into 25+ languages. The Lenz-Jeppesen (2022) thought-piece introduced the 5 âPsâ 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 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 Rainerâs rich practical insights also building on his series of publications and Barrieâs 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.

Weâre dropping the pebble in the pond. Letâs see how far the ripples spread and to what effect.