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 -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 approach, which should further stimulate internal audit functions moving into
