Employee Contact List
|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]|
|Alan R. Gutowski||Sr. Info. Systems Auditor||(505) 768-3166||
|Christina M. Owens||Contract Auditor||(505) 768-3162|
|Kate Bach||Principal Auditor||(505) 768-3156|
|Consuelo Baca||Executive Assistant||(505) 768-3154||[email protected]|
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.
Alan R. Gutowski, Senior Information Systems Auditor
Alan Gutowski has worked for OIA 2 times; most recently returning as the Senior Information Systems Auditor on May 14, 2016. He has worked for the City of Albuquerque (COA) for over 15 years. Alan was the Risk Finance Manager for the COA Risk Management Division from January 2012 thru May 2016. He previously worked for OIA from December 2000 – January 2012 as the Senior Information Systems Auditor and as the Audit Manager. Alan worked in the private sector from 1991 thru 2000 in the banking and healthcare industries in various positions, and in public accounting in various positions. He graduated from the University of New Mexico Anderson School of Management with a BBA with a concentration in Accounting. Alan is a CPA licensed in New Mexico, CISA, CITP, ITIL F v3, CFE, CIA, CSSGB, and ARM. He is a member of the AICPA, IIA, ISACA, ACFE, AGA, and ALGA.
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.
- Associate in Risk Management (ARM)
- 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)
- Certified Six Sigma Green Belt (CSSGB)
- Information Technology Infrastructure Library - Foundation (ITIL F v3)
- 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)