Mortimer A. Dittenhofer, CIA, CGFM, Ph.D., Business Administration, American University; M.B.A., Northwestern University; B.S., Accounting, Macalester College. Practiced internal auditing at Sears Roebuck and Company and at the Atomic Energy Commission. Former executive director of the Association of Government Accountants. At the U.S. Government Accounting Office, he chaired the work group that developed the first edition of the Government Auditing Standards, also known as the “Yellow Book.” Emeritus Professor of Accounting, Florida International University (formerly Director of Master of Accounting Program). Author of numerous articles, books and textbooks on auditing, including Sawyer's Internal Auditing, (5th ed., IIARF 2003).