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Publications

Lenz, R. and O’Regan, D. J. (2024), The Global Internal Audit Standards – Old Wine in New Bottles? EDPACS https://doi.org/10.1080/07366981.2024.2322835 (forthcoming)

Lenz, R. and Chesshire, J. (2023), Rethinking Internal Audit: Governance Needs Gardening, EDPACS, 68:3, 7-15 https://doi.org/10.1080/07366981.2023.2255432

Lenz, R. and Hoos, F. (2023), The Future Role of the Internal Audit Function: Assure. Build. Consult. EDPACS, 67:3, 39-52 https://doi.org/10.1080/07366981.2023.2165361

Lenz, R. and Jeppesen K.K. (2022), The Future of Internal Auditing: Gardener of Governance, EDPACS, 66:5, 1-21 https://www.tandfonline.com/doi/full/10.1080/07366981.2022.2036314

Foerschler, D. and Lenz, R. (2020), The Internal Audit Game, in: Internal Auditor Magazine, The Institute of Internal Auditors, US, Lake Mary, December, pp. 52-57

Eulerich, M. und Lenz, R. (2020), Der Wert der Internen Revision, in: Zeitschrift Interne Revision, Jg. 53, Nr. 4, 178-185

Eulerich, M. and Lenz, R. (2020), Defining, Measuring and Communicating the Value of Internal Audit, Internal Audit Foundation, Lake Mary, Florida

Eulerich, M. & Lenz, R. (2020), Definindo, Mensurando e Comunicando o Valor da Auditoria Interna - Melhores Práticas para a Profissão, Publicado pela Internal Audit Foundation, Lake Mary, Flórida, EUA

Schmidt, C., Lenz, R. und Polzer, T. (2020), Die Governance-Rolle der Internen Revision im neuen "Three Lines Model", Zeitschrift für das gesamte Kreditwesen, 21-2020, November

Eulerich, M. and Lenz, R. (2019), Internal Auditing's Organization and Relationship to other Governance Functions, Corporate Ownership & Control, 16:4, 87-102

Lenz, R., Sarens, G. and Jeppesen, K.K. (2018), In Search of a Measure of Effectiveness for Internal Audit Functions: An Institutional Perspective, EDPACS, 58:2, 1-36

Lenz, R., Druckenmueller, J. und Nominacher, B. (2018), Process Mining in der Revision: Ein Erfahrungsbericht, Zeitschrift Interne Revision (ZIR), August

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

Lenz, R., Sarens, G. and Hoos, F. (2017), Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management, EDPACS, 55:1, 1-17

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

Lenz, R. (2016), Effective audit - inspiring change, Audit & Risk (Issue 27, p. 7), Journal of Chartered Institute of Internal Auditors, London, England

Lenz, R. (2015), Internal Auditors as change agents: What a difference a year makes! The Open Auditor, Edition 3, September

Lenz, R. and Hahn, U. (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, Vol. 30 No. 1, 5-33

Lenz, R. (2014), Strahlemänner und Kollusion im Schatten, in: Frank, B. / Friedrichsen, M. (Hrsg.), Der moderne Odysseus - Beiträge zum Leitbild einer neuen Werte- und Leadership-Kultur, Springer Gabler Verlag, Wiesbaden, ISBN 978-3-658-05899-9

Lenz, R., Sarens, G. and D'Silva, K. (2014), Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff, International Journal of Auditing, Vol. 18 No. 2, 126-138

Hoos, F. und Lenz, R. (2013), Welche Faktoren erhöhen die Wirksamkeit der Internen Revision und stärken damit die Corporate Governance? Eine empirische Analyse „harter“ und „weicher“ Faktoren, Zeitschrift für Corporate Governance (ZCG), 03|2013, 107-114

Lenz, R. (2013), Insights into the effectiveness of internal audit: a multi-method and multi-perspective study, Université catholique de Louvain - Louvain School of Management Research Institute, Doctoral Thesis 01|2013 https://drrainerlenz.files.wordpress.com/2013/03/lenz-r.-2013-diss..pdf

Sarens, G., Decaux, L. and Lenz, R. (2012), Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance, IIA Research Foundation, Altamonte Springs, FL

Lenz, R. and Sarens, G. (2012), Reflections on the Internal Auditing Profession: What might have gone wrong? Managerial Auditing Journal, Vol. 27 No. 6, 532-549

Sarens, G., Abdolmohammadi, M. J. and Lenz, R. (2012), Factors Associated with the Internal Audit Function's Role in Corporate Governance, Journal of Applied Accounting Research, Vol. 13 No. 2, 191-204