Welcome to the City of Albuquerque

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 LLDavis@[email protected]
Lew Witz Senior Information Systems Auditor (505) 768-3166 [email protected]
Christina M. Owens Contract Auditor (505) 768-3162 [email protected]
Kate Bach Principal Auditor (505) 768-3156 [email protected]
Leann Bell Principal Auditor (505) 768-3102 [email protected]
Consuelo Baca Executive Assistant (505) 768-3154 [email protected]
Laura M. Maestas Internal Audit Student Assistant (505) 768-3157 [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.

Lew Witz, Senior Information Systems Auditor

A member of OIA since March, 2012, Lew has over 13 years progressive audit and assurance experience, including 10 years as an internal auditor and three years in public accounting. Previously, he worked in information technology, as a programmer/analyst, systems administrator and IT manager. Lew holds an MBA from the University of New Mexico – Robert O. Anderson School of Management and a Bachelor of Science in Computer Science from the College of Santa Fe. Lew is a licensed CPA in the State of New Mexico, and is also a CISA, CIA, CGAP, CMA, CFE and CRISC. Lew earned the ITIL Foundation Certificate in IT Service Management in July, 2013. He is currently serving his third term as Chapter President for New Mexico ISACA.

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.

Leann Bell, Principal Auditor

Leann has over six years of audit and accounting experience. She worked as an external auditor specializing in Federal Government audits for two and half years before joining the Office of Internal Audit for the City of Albuquerque. In addition, she worked within the private industry for over four years performing a multitude of accounting functions. Leann holds a Bachelor of Business Administration with a concentration in Accounting from the University of New Mexico – Robert O. Anderson School of Management. She is a current member of the AGA, the ALGA, and IIA.

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.

Laura M. Maestas, Internal Audit Student Assistant

Laura started working for OIA in July 2013. Laura holds an AA in Pre-Management from Central New Mexico Community College. Laura also holds a BBA with a concentration in accounting from the University of New Mexico – Robert O. Anderson School of Management. She is currently working towards her MBA with a concentration in Information Assurance at the University of New Mexico – Robert O. Anderson School of Management. She plans on graduating in the Spring of 2015.

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