Employee Contact List

Internal Audit contact information >>

Employee Bios

Debra Yoshimura, Director

Debra has worked for OIA three times; most recently returning to OIA as the Audit Manager in January 2013. Debra was appointed Director of the Office of Internal Audit in August 2013. Immediately prior to her return to the City, she spent six and one-half years as the Managing Director of Audit for the United States Olympic Committee in Colorado Springs, CO. She was the Director of Internal Audit for the University of New Mexico for two years. Debra worked in several positions in the OIA for twelve years, serving as the Director from 1996 through 2004. She also spent several years in public accounting. Debra graduated from New Mexico Tech with a BS in Environmental Psychology, and from Texas A&M-Corpus Christi with an MBA with concentration in Accounting. Debra is a CPA licensed in Colorado, CIA, and CGAP. She is a member of the IIA, AICPA, ALGA, and ACFE.

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 internal audit experience 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 President of New Mexico ISACA.

Christina M. 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

Lawrence has over eight 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.

Sam A. Gardner, Principal Auditor

Sam began working in the OIA in August 2013. Prior to his employment with OIA, Sam was the manager of compliance audits for the Florida Retirement System Pension Plan in Tallahassee, and had worked in state government in Florida for over 16.5 years. Sam holds a BBA degree in Management from the University of North Florida, Coggin College of Business, and MS degree in Information Science from the Florida State University, College of Communication & Information. Sam also holds the CIA and CGAP certifications.

Vicky M. DeHerrera, Internal Audit Assistant

Vicky has worked for the City of Albuquerque for over 30 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 and AICPA

Laura M. Maestas, Internal Audit Student Assistant

Laura started working for OIA in July 2013. Laura received her AA in Pre-Management at Central New Mexico Community College. She is currently a student at the University of New Mexico – Robert O. Anderson School of Management. She will be graduating in the fall of 2013 with her BBA with a concentration in accounting. After she graduates she will go on to receive her MBA with a concentration in information assurance.

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)
• Institute of Management Accountants (IMA)