Employee Contact List

Internal Audit contact information >>

Employee Bios

Carmen L. Kavelman, Director

Carmen has worked for OIA since 1993. In 18 years, she has been in five different positions in the office, including Director. Prior to her tenure with the City, she worked for the New Mexico State Auditor’s Office as an Auditor and the University of New Mexico Bookstore as the Accounting Manager. She also spent four years in public accounting. Carmen graduated from the University of New Mexico, Anderson School of Management with a Bachelors of Business Administration. Carmen is a CPA, CISA, CGAP and CFE. Carmen serves on the IIA – Albuquerque Chapter Board of Governors.  She is a member of the AICPA, NMSCPA, IIA, ALGA and ACFE.

Lynette L. Fridley, Internal Auditor

Lynette has over 13 years of auditing experience, including six years in public accounting, where she primarily audited governmental entities. Lynette is a graduate of Tiffin University located in Tiffin, Ohio and holds a Bachelor of Business Administration degree. Lynette has been with OIA since 2004. She was a Principal Auditor and Budget Auditor prior to becoming the Internal Auditor in 2006. She is a CPA licensed in New Mexico and is also a CIA. She is a member of the AICPA, IIA, ALGA and New Mexico Society of CPAs. Lynette serves on the board of Albuquerque CPAs, a chapter of the New Mexico Society of CPAs.

Lew Witz, Senior Information Systems Auditor

Lew joined OIA in 2012.  Lew's professional experience includes over 12 years in Information Technology, as a programmer/analyst, systems administrator and IT manager.  Lew also has experience in audit and assurance, including seven years as an internal auditor in the financial services industry and three years public accounting experience.  He holds a Bachelor of Science in Computer Science from the College of Santa Fe and a Masters of Business Administration from the University of New Mexico, Anderson School of Management.  Lew is a CPA, CISA, CIA, CMA, CFE and CRISC, and is currently serving as a board member of the New Mexico ISACA.

Christina Owens, Contract Auditor

Christina has over 13 years of audit and investigative experience in the private and governmental sectors.  She is a graduate of the University of New Mexico – Robert O. Anderson School of Management and holds a Bachelor of Business Administration degree with an accounting concentration as well as a Master of Business Administration degree.  Christina is a CPA licensed in the state of New Mexico and is also a CFE, CGAP, and CFF.  She is a member of the AICPA, ACFE, IIA, and ALGA.

Lawrence L. Davis, Principal Auditor/Investigator

Lawrence has over seven years of audit and accounting experience.  He has a diverse background from both private and public sectors.  He received his BBA and MBA from the University of New Mexico – Robert O. Anderson School of Management with  concentrations in accounting and finance, respectively.  Lawrence previously worked for the performance evaluation unit of the New Mexico Legislative Finance Committee.

Vicky M. DeHerrera, Internal Audit Assistant

Vicky has worked for the City of Albuquerque for over 27 years. Vicky began her City career with the Public Works Department - Traffic Engineering and then worked for the Fire Marshal’s Office in the Albuquerque Fire Department. From 1987 to 1995, Vicky was the Administrative Assistant for OIA.  She then worked in the Fiscal Section of the Family and Community Services Department for nine years. Vicky returned to the OIA in 2004 as the Executive Assistant to the Director. She is a member of the IIA, ALGA and AICPA

Josh L. Munoz, Staff Auditor

Josh has over 5 years of experience in public accounting. He provided consulting, audit and accounting services to a variety of clients, including tribal governments and related organizations, financial institutions, and construction authorities.  He graduated from New Mexico State University with a Bachelors of Accountancy. Josh is a CPA licensed in the state of New Mexico and is a member of the AICPA and IIA.

Certifications

• Certified Fraud Examiner (CFE)
• Certified in Financial Forensics (CFF)
• Certified Public Accountant (CPA)
• Certified Information Systems Auditor (CISA)
• Certified Information Technology Professional (CITP)
• Certified Government Auditing Professional (CGAP)
• Certified Internal Auditor (CIA)
• Certified Management Accountant (CMA)
• Certified in Risk and Information Systems Control (CRISC)

Professional Associations

• Institute of Internal Auditors (IIA)
• Association of Certified Fraud Examiners (ACFE)
• Association of Local Government Auditors (ALGA)
• American Institute of Certified Public Accountants (AICPA)
• Information Systems Audit and Control Association (ISACA)