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Employee Contact List

Internal Audit contact information

Name Title Telephone Number Email Address
Debra Yoshimura Director (505) 768-3138 [email protected]
Lawrence L. Davis Internal Audit Manager (505) 768-3103 [email protected]
Christina M. Owens Contract Auditor (505) 768-3162 [email protected]
Kate Bach Principal Auditor (505) 768-3156 [email protected]
Consuelo Baca Executive Assistant (505) 768-3154 [email protected]

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 New Mexico, CIA, and CGAP. She is a member of the IIA, AICPA, ALGA, and ACFE.

Lawrence L. Davis, Internal Audit Manager

Lawrence has over ten years of audit and accounting experience. He has a diverse background from both private and public sectors, which includes financial management experience with multi-billion dollar corporate expense accounts and public pension fund experience with the New Mexico Educational Retirement Board’s $11 billion retirement fund. Lawrence 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 Program Evaluation unit of the New Mexico Legislative Finance Committee.

Christina M. Owens, Contract Auditor

Christina has over 15 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.

Kate Bach, Principal Auditor

Kate has over five years of audit and accounting experience. Before joining OIA, Kate worked as an intern in internal audit for a bank, and as an external auditor of not-for-profit organizations, and various local governmental agencies around the State of New Mexico. Kate received her BBA in Accounting from the University of New Mexico – Robert O. Anderson School of Management, and is a licensed CPA in the State of New Mexico. Kate is a member of the AICPA, the IIA, ALGA, and the NMSCPA.

Consuelo Baca, Executive Assistant

Consuelo has been with the City of Albuquerque for 21 years. Her career began with the Department of Finance and Administrative Services-Employee Health Services, Risk Management and Purchasing. Consuelo then moved to the Solid Waste Management Department. She is currently the Executive Assistant in OIA/OIG. Consuelo is a member of the IIA and AICPA.


  • 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)
  • The New Mexico Society of CPAs (NMSCPA)
  • Association of Government Accountants (AGA)