Employee Contact List

Internal Audit contact information >>

Employee Bios

Carmen L. Kavelman, Director

Carmen has worked for OIA since 1993. She has filled 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 as a board member of the New Mexico ISACA Chapter. She is a member of the IIA, ISACA, AICPA, NMSCPA, ALGA and ACFE.

Debra Yoshimura, Internal Audit Manager

Debra has worked for OIA three times; most recently returning to OIA as the Audit Manager in January 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, 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.

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

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)