Most recently, Kenneth Partenheimer has been an institutional investigations (compliance) manager for Freddie Mac. In this role, he performed audits over a group of top ten national mortgage servicers assessing their compliance with the United States Treasury’s Making Home Affordable Program which included assessment of the related internal controls via a Sarbanes-Oxley (SOX) audit protocol. Mr. Partenheimer is a Certified Internal Auditor, Certified Information Systems Auditor and Certified Fraud Examiner. Early in his career, he served as a staff auditor with Citicorp and as an account manager with Greyhound Financial Corporation for audit experience in consumer and commercial banking as well as portfolio credit administration in a commercial finance company. Mr. Partenheimer later served as an audit supervisor with PNC Mortgage Corp. of America, the mortgage subsidiary of PNC Financial Services (then PNC Bank Corp.). At PNC, Mr. Partenheimer led operational and financial audits over the primary servicing operations as well as investor accounting and reporting, warehouse lending, secondary marketing and retail branch administration. Also, Mr. Partenheimer led compliance audits in the national branch network and operations centers. Upon receiving a promotion opportunity, Mr. Partenheimer moved to First of America Bank Corporation in Michigan as a manager and subsequent senior manager responsible for all corporate accounting, treasury and funds management areas in a $24 billion bank holding company, the 19th largest in the nation at that time ultimately reporting to the holding company's Chief Auditor. Upon merger with National City Corporation, Mr. Partenheimer moved to broaden his professional range of experience in general commerce by joining a boutique consultancy as a Manager of supply chain profit recovery for Business Strategy, Inc., as well in a consulting role with Jefferson Wells and as a manager at Crowe Horwath, LLP, a top 8 public accounting firm where he managed SOX compliance and internal audit outsourcing engagements for various Fortune 500 and private clients in the banking, financial services, retail, wholesale distribution, transportation, manufacturing and utility industries.