Sawyer's Internal Auditing: The Practice of Modern Internal Auditing
The late Lawrence B. Sawyer, JD, CIA, PA, was widely known as one of the most articulate authorities on internal auditing. Indeed, he is often referred to as "the father of modern internal auditing." He gained his knowledge of audit practice in both government (with the U.S. General Accounting Office) and in the aerospace industry. He was the recipient of more major literary and professional awards than any other internal audit practitioner: four Thurston Awards, three Outstanding Contributor Awards, the Cadmus Award, and the Distinguished Service Award. He participated in early revisions of The IIA’s Code of Ethics and the Statement of Responsibilities, and was instrumental in developing the first Certified Internal Auditor (CIA) examination and the original Standards for the Professional Practice of Internal Auditing. He continued to be a leader in the internal auditing profession. He published extensively in internal audit publications and wrote several other t! echnical books, one of which (the second edition of The Manager and the Internal Auditor) was published in 1996. Mr. Sawyer was constantly in demand as a speaker on the subject of internal auditing. He was the first recipient of The IIA’s Lifetime Achievement Award.Mortimer A. Dittenhofer, Ph.D., CIA, was Professor of Accounting at Florida International University in Miami, Florida. He is a research fellow of The IIA and was the Director of the Master of Accounting Program in Internal Auditing at Florida International University. He has extensive internal auditing experience in industry at Sears and in the federal government at the Atomic Energy Commission. At the U.S. General Accounting Office, he chaired the work group that developed the first edition of the world-renowned Government Audit Standards. He was a two-term member of the committee that developed The IIA’s Standards for the Professional Practice of Internal Auditing. He also was the second recipient of The IIA’s Lifetime Achievement Award presented in 2002. He edited a two-volume annual government auditing and accounting update reference series and is coeditor of The IIA’s two case study collections on ethics. He is currently developing a third edition of the case study col! lection.James H. Scheiner, Ph.D., is Dean of the Walker L. Cisler College of Business and Professor of Business at Northern Michigan University. An award-winning teacher, his primary teaching interests are in auditing and accounting information systems. In addition, he has taught continuing education and staff training for auditors. He is a second-generation Certified Public Accountant. He has published in the leading accounting research journals, coauthored an auditing textbook, and coauthored an education monograph published by the American Accounting Association. He has served as a consultant to governmental and business entities.