Larry Sawyer was “the man” for many internal auditors trying to find their way in the 1970s and beyond. David MacCabe first came across this towering figure in internal audit history in 1976 through a copy of Larry’s book The Practice of Modern Internal Auditing that was first published three years earlier. Wow! What an impact that book and that man had on Dave and his career! There is no telling how many thousands of other audit professionals were influenced in the same way by this honorable man and outstanding communicator.

Dave had been in auditing only two years and had serious doubts about continuing this kind of work. He transferred from a bureaucratic, seniority-based state agency to the Texas State Comptroller’s Office with a bold and energetic leader interested in improving state government for the benefit of the citizens of the state. Larry’s book took Dave away from basic financial and compliance auditing and routine checklists to the world of operational auditing, EDP auditing (the forerunner of IT auditing) and special projects and evaluations for management. Sawyer's philosophy made a whole lot of sense to Dave and provided useful guidance in developing his personal style of auditing.

Larry spoke of the emerging professional status of internal auditing. He also highlighted the important role of The Institute of Internal Auditors (formed in 1941) as the spokesman for practitioners and the primary source of information on internal auditing theory and practice. Those words in Larry’s writings influenced Dave and five other auditors to co-found The IIA’s Austin Chapter in 1978. The organization is very active today as a Platinum Award Chapter with more than 700 members, a diverse program of educational offerings, an award-winning research tradition, and a dozen or so members serving on IIA International committees.

Larry completed another book in 1974: Modern Internal Auditing: What’s It All About? -- The Grandfather Dialogues. He wrote this book partly “to bring lightness and levity to some weighty and sober subjects.” He also desired to tell the “exhilarating story” of internal auditing to non-practitioners. Sawyer was a renowned author of books and journal articles but was equally admired for his instructional methods and presentations at professional conferences and seminars. Dave first heard the master speak at the IIA’s International Conference in Phoenix in 1981. His keynote talk was on “Auditing Everything Under the Sun” and it was powerful! Dave can still hear Larry speak the words, “We’re the eyes and ears of management and the board!”  

Dave arranged for Larry to conduct an operational auditing seminar sponsored by the Austin Chapter in 1983. Larry had cut back on his travel schedule so the Chapter added the extra enticement of the Hilton presidential suite and a social program and guided tour of Austin for his wonderful wife, lovingly known as Miss Esther. Dave and his wife Nancy were assigned the true honor of hosting Larry and Miss Esther during their stay. Both of them will always remember the good times driving along the hills and lakes west of Austin and getting to know “the father of modern of internal auditing” and his key advisor, his beloved Miss Esther. It didn’t surprise them to learn that Larry enjoyed acting in his community theater as a hobby.

Larry and Dave shared Brooklyn roots and a keen interest in genealogy as descendants of European immigrants (Larry from Russia and Dave from Ireland and Norway). The Sawyers returned to Austin for additional seminars the following year and were always gracious and complimentary guests. A few years later Dave left auditing to pursue other positions in executive management and Larry provided encouragement and good wishes along the way. By the time Dave returned to auditing six years later the role of the internal audit director was truly considered as a vital member of the executive team.

Dave had the opportunity to hear Larry speak many times over the years often at IIA conferences including his appearance at the 2000 conference in New York City. Although nearly 90 years old, his booming voice and strong message was as always thought-provoking and right on target.

A few years later while serving on the IIA’s Board of Research & Education Advisers, Dave proposed that 25 or so of Larry’s articles from the Internal Auditor journal be consolidated into a publication for the profession. The result was Sawyer’s Words of Wisdom published in 2004. This is a wonderful legacy to a gentleman who had a tremendous impact on the profession. Dave hopes to add his personal remembrances and respect to build a strong and lasting legacy for the man who has impacted thousands of internal auditors around the globe...Larry Sawyer: Auditor; Author; Mentor.