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Staff

Eduardo Luna, CIA

Assistant City Auditor

Eduardo Luna is an experienced Chief Audit Executive with over 31 years of performance auditing experience at the federal and local level of governments (San Jose, San Diego, and Beverly Hills) and has overseen a 25-person office and conducted audits of organizations with an operating budget of over $1.0 billion.

He established the first independent audit offices for the cities of San Diego and Beverly Hills, including hiring personnel, and creating and overseeing Whistleblower hotlines. He is highly experienced in auditing under Government Auditing Standards and auditing all facets of government operations, programs, contracts, and agreements, including identifying best practices to improve performance and service delivery.

Eduardo holds a Master of Public Affairs from the L.B.J. School of Public Affairs, the University of Texas at Austin (1989); and a B.S. in Political Science from Santa Clara University (1987). He also holds a Certificate of Completion, for Senior Executives in State and Local Government, John F. Kennedy School of Government, Harvard University (2011). He is a nationally recognized leader in government performance auditing and a lifetime member, of the Association of Local Government Auditors.

Dena Shupe, MPP

Communications Director and Assistant to the City Auditor

Dena is the Director of Communications and Assistant to the City Auditor. In these dual roles she effectively manages all communications, administrative, financial, and operational activities on behalf of the City Auditor, including managing staff, overseeing projects, editing reports and maintaining critical intergovernmental and key stakeholder relationships.

She brings over 20 years of administrative and management experience to the City of Oakland including two years at a prominent Santa Barbara law firm and three years at one of the Bay Area’s top criminal defense law firms. Passionate about the environment, equity and inclusion, Dena also worked for as a Program Coordinator for the University of Berkeley’s Workshop on Environmental Politics and served on the Board of Trustees for to the Agape Foundation Fund for Nonviolent Social Change in San Francisco.

She has a Master of Public Policy degree from Mills College with an academic focus on increasing community participation in policymaking, and a Bachelor of Arts degree in Peace and Conflict Studies from U.C. Berkeley with a focus on international mediation.

Orsolya (Orshi) Kovesdi, MBA, CIA

Performance Audit Manager

Orshi joined the Office of the City Auditor in April 2016 as a Senior Auditor and was promoted to Performance Audit Manager in May 2021. Orshi is responsible for overseeing the Office's Whistleblower Program and planning, executing, supervising, and reporting on operational and mandated performance audits. She was the lead auditor on a wide range of audits including waste management contracts, OPD overtime, the City’s financial condition, and investigative audits as well as special assignments.

Prior to joining the Office, Orshi worked as an auditor for both private and governmental sectors where she specialized in compliance, collateral, and operational audits.

She is a Certified Internal Auditor and holds an MBA in Finance from the University of Hartford and BA in Business Studies from Oxford Brookes University, in association with the International Business School in Budapest, Hungary, and minor in Marketing.

Stephanie Noble, M.S. Public Policy

Performance Audit Manager

Stephanie joined the Office of the City Auditor as a Performance Audit Manager in June 2023. Prior to joining the Office, Stephanie worked as a senior program performance auditor for the City of San Jose, California, where she contributed to numerous projects reviewing the effectiveness of a broad range of city services including code enforcement, clean energy, emergency food distribution, community centers, and open government. She also led the citywide Annual City Services Report, a companion document to the operating budget, providing data on the cost, quantity, quality, and timeliness of city services, and served as technical lead for her office, working across projects to support team members with advanced methodologies.

Prior to auditing, Stephanie worked as a research and publications associate for The Council of State Governments. She also has experience working for an elected official, having interned for Congressman John Lewis while attending Georgia Tech, where she earned Bachelor and Master of Science degrees in Public Policy.

Stephanie currently serves as Vice Chair of the Planning Committee for the Bay Area Local Government Auditors and as an at-large member of the Peer Review Committee for the Association of Local Government Auditors.

Mark Carnes, CFP

Senior Performance Auditor

Mark joined the office in 2015 as a Performance Auditor and was promoted to Senior Auditor in March 2018. In his current role he plans and leads performance audits on City processes and compliance with legislation. In addition, he writes financial analyses of proposed ballot measures. Since 2015, Mark has conducted and co-authored five ballot measure financial analyses and eight performance audits. Currently, he is the lead auditor on the Planning and Building Department audit.

Mark brings 15 years of professional experience in the financial services industry. Before joining the City Auditor's’ office, he was an independent contractor specializing in performance and operational audits, research, and tax preparation. Prior to that, he worked as a Commissions Accounting Specialist for Protected Investors of America.

He has a Bachelor of Arts degree in Mass Communications from Boston University and holds a Certificate in Financial Planning.

Brianna Horton

Community Outreach & Engagement Advisor and Executive Assistant to the City Auditor.

Brianna is the Community Outreach and Engagement Advisor and Executive Assistant to the City Auditor. In this role, she is responsible for refreshing and innovating the community outreach and education programming for our Office. Her focus is on 1) educating the community about the valuable services our Office provides to the public and government and 2) encouraging Oaklanders to share their experiences, opinions, and concerns regarding City programs and services with the City Auditor and his team.

Since joining the City in 2017 as the Executive Assistant to the Director of the Department of Transportation, Brianna's role has significantly expanded. She demonstrated her unwavering commitment to community service when she stepped up as a Disaster Service Worker in support of the COVID-19 emergency response. This experience led her to the Oakland Fire Department's Emergency Management Services Division in 2020, as an Emergency Planning Coordinator where she focused on increasing community preparedness and general public awareness of Oakland-specific hazards. Brianna's achievements in this role include successfully re-branding, re-launching, and expanding the City of Oakland CORE program and developing and launching the CERT Team mapping tools/system.

Brianna earned her degree in Business Administration from Holy Names University.

Want to connect with our Office? Email: CityAuditor@OaklandCA.gov to learn more about how you can link up with us!

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