Audit Division

Staff Profiles

Courtney Smith, CPA, CFE, CIA, MBA – City Auditor
Courtney Smith directs the Internal Audit function for the Office of the City Controller.  In this capacity she develops and implements risk based Annual Audit Plans as approved by the City Controller, manages and develops professional staff, and facilitates communication and activities in matters involving potential fraud, waste, and abuse.  Courtney directs financial, performance, and compliance audits as well as special projects on various City of Houston departments, locations, functions and accounts in accordance with professional standards and authoritative guidance from the Institute of Internal Auditors and the Government Accountability Office.

She earned her BBA in Accounting and MBA from the University of Houston and has over 30 years of audit and accounting experience in a variety of private sector industries, public accounting and government.  Her experience includes attestation, internal and forensic audits, OMB A-133 Single Audit, governance, internal controls, risk assessment, and financial accounting roles.

Courtney is a life member of the UH Alumni Organization, National Black MBA Association, and Delta Sigma Theta Sorority, Inc. and is a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (CFE), Texas Society of Certified Public Accountants (TSCPA), and the National Association of Black Accountants (NABA).  She serves as a member of the TSCPA Single Audits & Governmental Accounting Committee and is an alumnus of Leadership Houston (XXV).
She attends Trinity United Methodist Church, is an avid sports fan, and enjoys travel and reading.

Olaniyi (“Ola”) Oyedele, CPA – Assistant City Auditor V (Audit Manager)
Olaniyi is responsible for planning, conducting and reporting on various audit engagements.  His responsibilities include supervising and coordinating complex audits, reviewing audit work for thoroughness and ensuring audits are performed in accordance with applicable standards.  Ola has over twenty (20) years of audit and accounting experience spanning various industries in the private sector and public accounting.

Ola is a member of the AICPA, TSCPA and the Houston Chapter of TSCPA.  He is the Treasurer for the University of Benin Alumni Association North America (UBAANA) Houston Chapter.  Ola is also an alumnus of Project Blueprint Class XXXII, a leadership program organized by United Way of Greater Houston.  He currently serves on the board of AccessHealth, a nonprofit federally qualified health center, United Way agency based in Richmond, Texas.

Theresa Watson, CIA – Assistant City Auditor V (Audit Manager) 
Theresa manages the Internal Audit function for the Office of the City Controller.  In this capacity, she is involved in the development and implementation of risk based Annual Audit Plans as approved by the City Controller.  Theresa manages and develops professional staff, and facilitates communication regarding audit activities. 

She earned her B.S. in Accounting from Southern University and has 30 years of audit, accounting, and management experience in healthcare, government, private and non-profit industries.  Her experience includes internal auditing, OMB A-133 Single Audit, governance, internal controls, compliance, payroll, and financial accounting.  Theresa is a member of the Institute of Internal Auditors (IIA), where she is a certified IIA facilitator and serves on various IIA workgroups to enhance the professional development of internal auditing professionals.

Theresa loves sports, especially supporting her children’s sporting events, traveling, and spending time with family.

Mark Estrada, CPA – Assistant City Auditor IV
Mark Estrada received a BBA with a concentration in accounting from Corpus Christi State University (now reorganized as Texas A & M Corpus Christi).  He recently joined the Audit Division with over 20 years of experience primarily in internal auditing and accounting in local governmental units.

Camille Jones, CPA – Assistant City Auditor IV (Audit Supervisor)
Camille graduated from the University of Houston – Clear Lake in 1993 with a B.S. in Accounting.  Over the past 17 years she has worked in the private sector as an accountant, manager, and assistant controller.  Her internal audit experience has been with the aerospace industry, the private sector, and with the City of Houston City Controller’s Department.  Her area of interest within audit is fraud prevention and detection.

Marda H. Waters, CPA, MBA – Assistant City Auditor IV (Audit Supervisor)
Marda earned both her MBA and BBA from the University of Houston at Clear Lake.  Her major field of study in achieving her undergraduate degree was in Accounting.  She has more than 27 years of experience in auditing, management, and financial analysis.  Marda began her career in the healthcare industry, moved to the oil and gas industry, and is now focused in local government of the Public Sector.  She came to the City of Houston in November, 2005, starting with the Public Works and Engineering Department in the Fiscal Management Division and was then transferred to the Audit Division as part of a promotion in November 2007.

Carolyn Y. Armstead – Assistant City Auditor III
Carolyn earned a Bachelor of Business Administration degree in Accounting from Texas Southern University.  She performs financial, attestation, compliance and performance audit engagements of City Departments, as well as special projects and co-sourcing engagements with audit firms under contract with the City Controller’s Office.  Ms. Armstead reviews periodically (quarterly) the Audit contractors’ compliance of insurance terms and the accounting documentation as prepared by the Audit Administration Staff Analyst.  She also leads the Audit Division’s efforts for updating the City’s Enterprise Risk Assessment (ERA).  Ms. Armstead is currently pursuing her certification for Certified Internal Auditor (CIA) passing all parts with one part remaining.

David Baszile, BBA – Assistant City Auditor III
David has more than 25 years of accounting experience, including software sales, systems conversion, start-up implementation and on-site support experience.  He earned a Bachelor’s Degree in Business Administration with minors in economics and accounting.  David has over 10 years experience as an IT Systems Analyst with both Operations and Project Manager’s experience in the Mental Health field.  He has been an IT Auditor here at the City for over 4 years.

Barry Copeland, CPA – Assistant City Auditor III
Barry earned his Bachelor of Business Administration degree in Accounting from Prairie View A&M University in Prairie View, Texas.  He is a CPA with more than 34 years of auditing, program analyst and project management experience.  Having worked in the federal government, including the DOD and NASA, Barry implemented Earned Value Management (EVM) systems for several major programs, including NASA’s Space Shuttle and Space Station programs.  Barry has performed and supervised Operations, Economy and Efficiency audits as well as contract pricing audits and various system reviews at the Defense Contract Audit Agency and has worked on the A-133 single audit for the City of Houston.  He is an avid fisherman and supports Houston sports teams.

David Godwin, CIA – Assistant City Auditor III
David graduated from Texas A&M University in 1993 with a B.S. in Accounting. Over the past 24 years he has worked in both Public Accounting and the private sector as a Tax Accountant, Financial Analyst, Internal Auditor, and Accounting Manager. Between industry and public accounting, he has eight years of combined internal audit experience, focused in the Energy and Manufacturing industries. He earned the Certified Internal Auditor (CIA) certification in 2005, and the Certified Information Systems Auditor (CISA) certification in 2007.

David is a life member of the Texas A&M University Association of Former Students, the Institute of Internal Auditors (IIA), the Information Systems Audit and Control Association (ISACA), the Association of Certified Fraud Examiners (ACFE).

David is a member of the choir at St. Andrew’s Episcopal Church and volunteers with AFS Intercultural Programs USA. When he isn’t taking kids to swimming, dance, or gymnastics lessons, his hobbies include music, woodworking, reading, and travel.

Richard Denney, MBA – Assistant City Auditor II
Richard conducts and documents routine operating systems and accounting procedures as well as evaluate findings and assists in preparation of audit reports for the Audit Division of the Controller’s office. His responsibilities include auditing operating systems and/or accounting procedures to verify the existence, the thoroughness and compliance with internal controls. He evaluates findings and formulates recommendations for changes and/or improvements and prepares and/or revises routine audit programs.

Richard earned his BBA in Business Finance and MBA from Middle Tennessee State University in Murfreesboro, Tennessee. He has several years of Auditing experience from his time with the Department of Homeland Security. He also worked for the Department of Veteran Affairs and served as a Combat Engineer in the United States Army where he was Honorably discharged at the rank of corporal. He has volunteered his time and efforts with various nonprofit organizations such as Habitat for Humanity, Junior Achievement, Red Cross, Gulf Coast Regional, Team Rubicon, and Lone Star Veterans Association to name a few. Richard is a member of MTSU Alumni association, Lambda Theta Phi Latin Fraternity, Inc. and he loves spending time with his family and enjoys sporting events.

Jessica Monique Varner, MUPEP – Staff Analyst (Executive Level)
A 2002 graduate of Clear Lake High School in Houston Texas, Miss Varner earned a Bachelor of Science from Xavier University of New Orleans Louisiana in Political Science and received her master’s degree in Urban Planning and Environmental Policy from Texas Southern University.  With over 10 years of service with the City of Houston, Miss Varner served as the Administrative Director to former Houston City Council Member and current City Controller Ronald C. Green and is currently the Staff Analyst for the City Controller’s Audit Division.  Miss Varner obtains and analyzes relevant data associated with audit projects, project management, and division performance.  She also reviews audit contingency revenue and professional services contracts and manages the insurance compliance for the professional services vendors with the City of Houston.

Aside from parenting her Yorkshire Terrier “Gucci”, Jessica enjoys traveling, spending time with family and friends, remains active in the Houston Community and attends Jordan Grove Missionary Baptist Church.