Courtney Smith, CPA, CFE, CIA, MBA – City Auditor
Courtney Smith directs the Internal Audit function for the Office of the City Controller. She develops and implements risk based Annual Audit Plans as approved by the City Controller, to conduct audits and special projects for City of Houston departments, locations, functions, and accounts. Audit Division activities are performed in accordance with professional standards and authoritative guidance from the Institute of Internal Auditors and the Government Accountability Office.
Courtney earned her BBA in Accounting and MBA from the University of Houston (UH) and has served in a variety of audit and accounting roles in the private sector, public accounting, and government. Her professional experience includes internal and forensic audit, Single Audit, attestation, and engagements involving governance, internal controls, risk assessment, and financial accounting.
Courtney serves as a member of the Association of Local Government Auditors (ALGA) Board and has been an active member and Chair of ALGA’s Membership Committee. She has also served ALGA as a mentor. Courtney is a life member of the UH Alumni Organization, National Black MBA Association, and Delta Sigma Theta Sorority, Inc. Courtney also holds memberships in the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (ACFE), and the Texas Society of Certified Public Accountants (TSCPA). She is an alumnus of Leadership Houston (XXV).
Courtney attends Trinity United Methodist Church. She is an avid sports fan, and enjoys travel, reading, and spending time with family and friends.
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 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 including international experience spanning various industries in the private sector and public accounting, Ola earned his B.S. (Honors) from the University of Benin, Benin City, Nigeria, after which he earned his professional certification as a Chartered Accountant. Ola is a member of the American Institute of Certified Public Accountants (AICPA). Ola is an alumnus of Project Blueprint Class XXXII, a leadership program organized by United Way of Greater Houston. He currently serves as the Financial Advisor to the Board of Directors of Gulf Coast Community Services Association (GCCSA), a community action agency that serves citizens and residents of City of Houston and Harris County.
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 and the annual Enterprise Risk Assessment (ERA). Theresa manages and develops professional staff and facilitates communication regarding audit activities.
She earned her B.S. in Accounting from Southern University and has over 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, including preparing questions to enhance the professional development of internal auditing professionals. Theresa is also an active member of the Association of Local Government Auditors (ALGA), where she is currently serving on the Education Committee, as the Regional Training Subcommittee Chair. She has also served as an ALGA Mentor. Theresa is a member of the U.S. Comptroller General’s Advisory Council on Government Auditing Standards (or Yellow Book Advisory Council).
Theresa volunteers for various community organizations and loves spending time with family, traveling, and sports.
Mohammad Haroon, CPA, CIA – Assistant City Auditor IV
Haroon helps supervise the Internal Audit function for the Office of the City Controller. In this role, he conducts or oversees a variety of risk-based audit engagements, including evaluating the effectiveness of internal controls in various Citywide financial and operational processes to verify compliance with established policies, procedures, and regulations. Haroon also reviews work products prepared by team members for accuracy, sufficiency, and compliance with applicable professional standards.
He earned his B.S. in Accounting from California State University, Los Angeles, and has close to 20 years of audit, accounting, and management experience while working for various Houston-area accounting firms, including a Big Four firm, in private and non-profit industries. His experience includes internal audit management, assessment of internal controls over financial reporting, regulatory compliance, financial reporting, data analytics, and development and oversight of policies and procedures. Haroon is a member of the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA).
Haroon volunteers for various community organizations and enjoys watching sports, reading the Wall Street Journal, and a wide variety of creative projects.
C. Gaylord Dunn – Assistant City Auditor III
Gaylord conducts risk-based audits in accordance with both Yellow Book and Red Book auditing standards. His responsibilities include documenting departmental processes, ensuring compliance of departments with both financial and regulatory policies, and composing audit reports with recommendations for value added improvement. Prior to joining the City of Houston, he held accounting and finance positions for multiple Fortune 500 companies. His primary work interest is in data analytics, finance, and process improvement.
Gaylord earned his BBA in Accounting and Finance from Langston University and is a member of Alpha Phi Alpha Fraternity, Inc. Additionally, Gaylord is a member of the Institute of Internal Auditors (IIA) and was a member of the Boys Scouts of America where he obtained the rank of Eagle Scout.
He enjoys volunteering with nonprofit organizations such as the Houston Food Bank and Gulf Coast Regional Blood Center and has multiple hobbies which span traveling, barbequing, and woodworking.
Mohammad “Zeshaun” Hussain – Assistant City Auditor III
Zeshaun conducts audits of operating systems and departmental processes to verify the existence of and their compliance with internal controls and governmental policies. His responsibilities include analyzing information and data, evaluating findings, and formulating recommendations for improvements through audit reports.
Zeshaun earned his BBA in Accounting from the University of Houston and has 9 years of audit experience, which includes governmental and private sector auditing, with analysis in the areas of accounting, information technology, procurement, human resources, and operations. In his spare time, Zeshaun’s interests include reading in the fields of science, history, nutrition, and theology.
Dillon Marsh – Assistant City Auditor III
Dillon conducts risk-based audits, documents complex operating systems and procedures, evaluates findings, and assists in the preparation of audit reports.
Dillon earned his BBA in Accounting and Master of Accountancy from Sam Houston State University. His background includes experience in public accounting, internal audit, and corporate accounting.
He enjoys spending time with friends and loved ones, traveling, riding his motorcycle, and going to the gym.
Jessica Monique Varner, MUPEP – Senior Staff Analyst
Jessica graduated from Xavier University of New Orleans Louisiana with a B.S. in Political Science and received her master’s degree in Urban Planning and Environmental Policy from Texas Southern University. With over 15 years of service with the City of Houston, Jessica serves as the Senior Staff Analyst for the Audit Division where she obtains and analyzes relevant data associated with audit projects, project management, and division performance; performs internal audits, and is the Controller’s Liaison for the City of Houston’s OBO Pay or Play program. 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.
Jessica is a committed volunteer for various community organizations such as SEARCH Homeless Services. Aside from parenting her Yorkshire Terrier “Gucci” and Siberian Husky “Vogue”, she remains active in the Houston Community and attends Jordan Grove Missionary Baptist Church.