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Thank you for the opportunity!

27 Nov

It has been a great pleasure contributing to the success of the 2019 Annual Conference of the European Commission’s Internal Audit Services. Many thanks again dear Dr. Manfred Kraff and dear Patrick De Boom for having me as guest speaker.

My 2 cents below and attached:

#Swimming in the organisation

#Enabler of learning and change


2019_EU IAS conference 2019_Dr. Rainer Lenz

Time is Ripe to Revolutionize the Audit

4 Nov



There have been doubts around the added value and relevance of (internal) audit. There have been question marks whether that profession truly focuses on what matters most. How can we make better? How can we make (internal) audit an even greater success in the eyes of its customers and stakeholders, too? In the digital age, more than ever, there is nothing as constant as change. It is time to revolutionize the audit. Process Mining has the potential to revolutionize (internal) audit. Heath & Heath (2008) study in their bestseller why some ideas survive and others die. When applying their SUCCESs-model to the world of audit, it is worthwhile to search for sticky ideas that are Simple,
Unexpected, Concrete, Credible, Emotional and/or tell Stories. One of such traits may already be sufficient to make an idea stick. Process Mining has the potential to bring (internal) audit on a much higher plateau. In doing so, the entire (internal) audit profession can be strengthened that way. Process Mining is so powerful for it makes the matter in question very concrete. And, such concrete evidence is very credible when inspiring to learn and change. Time is ripe to revolutionize the audit. Let your data speak to drive learning and change.

Lenz, R. (2017), Time is Ripe to Revolutionalize the Audit, EDPACS, 56:4, 19-22

2017_Submitted manuscript


FARMER as suggested New Metaphor for auditors

27 Sep

“We need to be more like farmers” 


Farmer as suggested New Metaphor for auditors


Sarens, G., Lenz, R. & Decaux, L. (2016) Insights Into Self-Images of Internal Auditors, EDPACS, 54:4, 1-18


The purpose of this article is to critically analyze self-images of internal auditors in light of the metaphors and short descriptions they give about their own role(s) in their organization. Worldwide data have been collected via a forum for internal auditors on LinkedIn where they were asked “If you were asked to write down a catch-line to sum up your role as internal auditors in your organization, what would it be?” The analysis distinguishes five clusters of self-images whereby some of these self-images could be self-inflicted pitfalls creating the wrong expectations and perceptions within the organization: (1) negative self-images that may create distance and form the basis of non-acceptance; (2) overly modest self-perceptions; (3) use of self-evident and empty words that could lead to marginalization in the eyes of internal auditors’ stakeholders; (4) overly ambitious claims, Superman-like, creating the basis for disappointment as internal auditors all too often over-promise and under-deliver. Eventually (5), we also find original and helpful self-images that point to positive characteristics and differences, which should help in creating a unique and sustainable identity, and also support internal audit’s pursuit of greater effectiveness. The analysis of how internal auditors view themselves may explain why some internal auditors are on a route to marginalization and disappointment, while others embark on a more promising path creating a positive, unique, and sustainable identity as suggested by recent studies. Ultimately, we suggest that viewing internal auditors as farmers is a promising metaphor with which to position internal audit and strengthen its value proposition.

The article: Sarens Lenz Decaux 2016



ECIIA 2019, Luxemburg

WRAPS – How to make better decisions

My presentation: WRAPS


ECIIA 2017, Basel (Switzerland)

SUCCESs – Simple, Unexpected, Concrete, Credible, Emotional, and Stories

My presentation: SUCCESs





Thank you for the opportunity to speak at the 2019 conference of the IIA Slovenia

31 May



Dear Polona Pergar Guzaj (President of the IIA Slovenia) & the organizing team, dear participants,

it was so nice meeting you in person in Ljubljana. Everything was perfectly organized. The audience was amazing with about 200 members of the IIA Slovenia and participants from neighboring countries. First class.

Thank you for inviting me as guest speaker at your annual conference 2019. It was a great pleasure contributing to the success of your event. Please find attached my presentation in PDF-format: 20190531-IIA Slovenia-Rainer Lenz. I am keen on learning more about the vote of the audience regarding the perceived significance of each component of W-R-A-P-S, a model to improve decision making (in internal auditing).

Glad we stay connected.

Best wishes



Ljubljana, May 31, 2019





#ECIIA 2019_agenda

11 May


I very much look forward to contributing to the success of the European Conference of the Institute of Internal Auditors 2019. #ECIIA2019

ECIIA 2019_agenda




18 Feb

Thank you Dr. Dominik Förschler for inviting me to contribute to your conference 2019 in Walldorf/Germany, jointly organized by SAP and your Audit Research Institute (

1 - Deckblatt

I view Internal Audit as an enabler of learning and change.

Thereby, Process Mining can be extremely helpful, especially in a familiar context, preferably with high transaction volume, the more homogeneous the better. Process Mining helps seeing what we do and recognizing what we see.

2- Let the data speak

In the world of VUCA, however, Process Mining has its limitations.

3- Three types of auditors

In the world of VUCA, the days of Jack-of-All-Trades (Know-it-all) in internal audit are counted. My mini-typology of internal auditors distinguishes three different types:

Type 1: Standing on the sidelines;

Type 2: Swimming in a calm pool;

Type 3: Swimming in the wild ocean.

To gain relevance, the internal audit profession needs more type 3 auditors, more pioneers and innovators. In the world of VUCA, checklists no longer help.


Do you agree?