David Smith serves as the Deputy Inspector General of the Office of Inspector General, U.S. Department of Commerce. At present he also performs the functions and duties of the Inspector General.

Mr. Smith has also served as Assistant Inspector General for Intellectual Property and Special Program Audits. In that role, Mr. Smith provided additional executive direction to ongoing acquisition/contract and intellectual property related audits and OIG's efforts to build up its dedicated oversight presence at the U.S. Patent and Trademark Office. Before that, he was the Deputy Inspector General with oversight responsibilities for OIG audits, investigations and administration.

He joined OIG in December 2012 from the Department of the Treasury, where he served as Chief of Internal Review in the Office of Financial Stability, identifying risks, assessing controls, and verifying compliance related to the Troubled Asset Relief Program. Before that, he served as the Acting Deputy Chief Financial Officer in the Department of Defense, where he oversaw the military services' and defense agencies' financial management practices.

Mr. Smith also served as the Deputy Inspector General in the U.S. House of Representatives, the Director of the Accounting and Finance Domain under the Department of Defense's Business Management Modernization Program and as the Deputy Director, Office of Internal Review for the Defense Finance and Accounting Service.  He has also worked as an auditor and accountant in the private sector.

He passed the Certified Public Accountant's exam in May 1994, and has a Masters' Degree in accounting and a Bachelor of Business Administration in Accounting, both from the University of North Florida.