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The Accounting Historians Journal Vol. 19, No. 1 June 1992
REVIEWS
PATTI A. MILLS, EDITOR Indiana State University
REVIEWS OF BOOKS AND OTHER PUBLICATIONS
Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing (The Institute of Internal Auditors, 1991, 180 pp.; members, $15; nonmembers, $20).
Reviewed by Frank E. Ryerson III University of Montevallo
This book is a history of the Institute of Internal Auditors and serves to commemorate the fiftieth anniversary of the Institute's founding in 1941. The author, Dale Flesher, does an admirable job of describing the individuals, events and activities that were instrumental in fostering the growth of the Institute of Internal Auditors (IIA) from an initial group of 24 businessmen to an international organization with over 42,000 members.
The book consists of ten chapters, each of which provides a chronological discussion of a major IIA-related topic area. These self-contained histories provide for easy reference to spe-cific topics and allow for continuity of exposition within each area. Also, in order to provide an overall perspective on the development of the IIA, the book concludes with a chronologi-cal time line which integrates the major events and activities recounted in previous chapters.
The Introduction chapter describes how a number of major changes in the internal auditing environment has both ex-panded and enhanced the role of the internal auditor over time. The history of the IIA is incorporated into this broader discus-sion of the profession's development and is attributed a major role in its evolution. In fact, Flesher states that "... for the past 50 years the history of internal auditing has been synonymous with the history of the IIA" [p. 15]. Support for this assertion is provided in the remaining chapters of the book.
Chapters Two and Three discuss the leading role the IIA has played in promoting the emerging professionalism of the inter-nal auditor. This historical review includes descriptions of such
