Reviewed by H. V. Vasudeva Rao Drexel University

The purpose of the book is stated to be to provide a history of the Institute of Internal Auditors. This has been well done by the author, a person who has been very much a part of the Institute since its inception and has lived the history he has attempted to write. From such a vantage point the author has recorded in minute detail every significant event and circumstance from the time the Institute was established to the time the book was started in 1976, a period of approximately 35 years.

The contents of the book have been organized into three major segments which are further divided into six chapters and several appendices.

In the first major segment, the foreword, a preface, and Chapter 1, the author provides the background information leading to the creation of the Institute in 1941. It is very interesting to note how the ideas of a handful of people working primarily for management for various companies, utilities in particular, led to the birth of a whole new profession of internal auditors.

In the next major segment, Chapters 2, 3, 4, and 5, the author has carefully traced the development of the Institute under four different leaders that exhibited different leadership styles during the 35 year period from 1941-1976. Thus, the author has chosen to divide the middle segment of the book into four major parts based on the dif-ferent personal styles of the leadership of the Institute the author happens to perceive during the period of the Institute’s growth. Here one could question the motives of the author for his preferences. However, if the different personal styles have contributed differently to the growth of an organization, it can be regarded as an acceptable way to write the history of an institution.

The period between 1941 when the Institute was created to February 1947 is referred to by the author as the “Early Years” (Chapter 2), to describe a period when the Institute did not have a central office nor a managing director. The next period, between February 1947 and May 1962, is labeled as “Professional Integration” (Chapter 3), to characterize the reserved but steady growth and professional progress in those years under the leadership of Bradford Cadmus.

During the third part of this segment, covering the period between May 1962 and May 1967, the Institute is reported to have made progress, but not without a lot of problems and organizational changes. One senses here that the author perceives these to be the result of a different kind of leadership provided by Archie McGhee. Reflective of these circumstances this period has been labeled as “Growth with Strains” (Chapter 4).

In the final section of the middle segment, the author describes the growth of the Institute from mid-1971 to 1976 under the leadership of John E. Hermon. The author recognizes the accelerated growth of the Institute during this period calling it “The New Dynamics” (Chapter 5).

The author made an initial commitment to limit his scope by emphasizing facts over subjective opinions and evaluations. However, at times, he seems to have slipped from this commitment which is understandable since he was so much a part of that institution.

In the concluding segment of the book, one observes the change from a pure historical record of facts to an assessment of the future potential of the Institute. Brink has included a conceptual framework in this section wherein he has attempted to identify some of the problems facing the Institute and offers his views on them.
The appendices include copies of historical documents such as the letter regarding the organization of the Institute, the certificate of incorporation, lists of charter members, and the list of officers and directors from 1941 to 1976.

This book is a concise and thoughtfully written overview of the creation and growth of the Institute of Internal Auditors. It has am-ple references and contains worthwhile insights into the future of the internal auditing profession. This book is a must for all those interested in internal auditing, and it serves as good reference material.