The “Garden of Governance” is a metaphor introduced by Dr. Rainer Lens, who co-authored a book on the subject. It frames governance not as a rigid, control-focused system, but as a living, evolving ecosystem. In this metaphor, internal auditors are seen as “gardeners” rather than “guardians”. This signifies a shift from a purely oversight or policing role to one of nurturing, cultivating, and supporting the growth of good governance within an organisation. The idea is that internal auditors work indirectly, like a gardener tending to plants, by watching circumstances, understanding the environment, and helping the organisation flourish by addressing dysfunction (weeding).

The traditional “Guardian of Governance” concept, as coined by Professor Mervyn King, views senior executives and the board as the protectors and decision-makers for the company (likened to guardians of an orphan). The “Gardener of Governance” metaphor, on the other hand, suggests a more humble and collaborative positioning for internal auditors. Instead of being sole guardians, they are team players who work within the governance ecosystem, offering their unique perspective from the “shop floor” and “grassroots”. They are seen as contributing to the health and performance of the organisation by nurturing its culture and addressing issues, rather than solely being the ultimate decision-makers on governance matters.

The speakers argue that traditional concepts like “objectivity” and “independence,” while rooted in the history of external audit, may not fully capture the value and reality of internal auditing in today’s complex and fast-changing world. “Objectivity” is questioned as a myth in complex situations, suggesting that “authenticity” might be a more relevant attribute given internal auditors’ on-site perspective and deep understanding of the organisation. “Independence” is also debated, with a suggestion to explore “interdependent” as a more accurate reflection of internal auditors’ networked position within the organisation, where they are connected to all levels and can serve as matchmakers and connectors. The concern is that overemphasising these traditional concepts can sometimes limit internal audit’s potential and contribution.

Instead of striving for a potentially unattainable “objectivity” in complex scenarios, “authenticity” is proposed as a more realistic and valuable attribute for internal auditors. This acknowledges their on-site presence and unique perspective. For “independence,” the suggestion is to explore the concept of “interdependent.” This highlights internal auditors’ networked position within the organisation and their ability to connect with various stakeholders, fostering collaboration and enabling them to be a resource people turn to for help and improvement. These alternative concepts aim to better reflect the dynamic and interconnected nature of modern internal auditing.

The “Gardener of Governance” framework envisions a “house of governance” with different levels. Performance resides on the top floor, representing the organisation’s goals and ambitions. Risk management occupies the middle floor, encompassing various types of risks. The bottom floor is dedicated to Attitude, Behaviour, and Culture (ABC). Internal auditors, as gardeners, are seen as having a crucial role in cultivating the ABC layer because of their on-site presence and ability to observe the reality of how things are done. By focusing on nurturing a positive and ethical ABC, internal auditors indirectly contribute to better risk management and ultimately, improved performance.

AI is viewed as a powerful tool and a potential “team member” for internal auditors. While AI can excel at tasks like recalling information (such as the purpose statement), it highlights the need for humans to focus on what AI cannot replicate, such as critical thinking, questioning, listening, understanding, and empathy. The speakers suggest that internal auditors should embrace AI, experiment with it, and understand its capabilities and limitations. Auditing AI processes themselves is also seen as a growing area, requiring internal auditors to develop digital literacy and work collaboratively with those developing and implementing AI within the organisation. The “Gardener of Governance” approach, with its emphasis on learning and change, is seen as compatible with the evolving role of internal audit in the age of AI.

The speakers advocate for a shift in terminology from “soft skills” to “essential skills.” These are human qualities and abilities that are seen as critical for internal auditors, especially in the context of the “Gardener of Governance” metaphor. These essential skills include listening, empathy, the ability to build trust, and a human approach to interacting with people within the organisation. They are seen as key to gaining insights, fostering collaboration, and being effective in their role, as AI cannot fully replicate these human qualities.

By using the metaphor of a garden and gardeners, the concept aims to make governance more accessible and relatable to a wider range of people within an organisation. It moves away from the perception that governance is solely the responsibility of a select few at the top. The analogy of planting seeds, nurturing culture, and weeding out dysfunction implies that everyone has a role to play in contributing to a healthy governance environment. This inclusive perspective is intended to encourage more individuals to feel involved and responsible for good governance, ultimately leading to a more effective and thriving organisation.