Victor Zinn Brink

Victor Zinn Brink (1906-1992) was the face of internal auditing for half a century. He played a key role in laying the foundation for the modern practice of internal auditing and he co-founded the organization that now represents more than 200,000 internal auditors in about 200 countries worldwide.

Based on his doctoral work at Columbia University of Business, Brink wrote the first major textbook on internal auditing in 1941. It is still in circulation (the latest edition of Brink’s Modern Internal Auditing was published in 2016). In addition to his service as a founder of The Institute of Internal Auditors (IIA) in 1941, Brink was 1950-1951 international president and served as chairman of the International Planning Committee, Director of Research, chairman of the Committee on Relations with Other Organizations, chairman of the International Executive Committee, among other positions.

Brink, PhD, CIA, CPA, held a number of executive positions with Ford Motor Co., including as general auditor. Over his career, he authored over a dozen books on internal auditing and at least 180 articles in professional journals. In 1977, The IIA published his book-length history of the organization, titled Foundations for Unlimited Horizons: The Institute of Internal Auditors, 1941-1976. Brink was among the first recipients, posthumously, of The IIA’s American Hall of Distinguished Practitioners award in 2012 and was honored with the prestigious Bradford Cadmus Memorial Award in 1967.

The IIA established the Victor Z. Brink Award for Distinguished Service, recognizing outstanding service to the internal audit profession. He taught at several schools, including the University of Nebraska, Dartmouth College, and Columbia University. He passed away in 1992

Victor Zinn Brink is the is the One Hundred and Second member of The Accounting Hall of Fame.