In a medium bowl, add black beans. Mash with a fork until just a little bit of texture remains. Add avocado, salsa, cream cheese, chili powder, cumin, garlic powder, and black pepper; use your fork to mash and mix all ingredients together until a smooth mixture forms.
Place a small greased skillet over low-medium heat. Warm each corn tortilla in the skillet for 30 seconds each side, then place on a flat surface. Place 2 tablespoons black bean mixture on one side of the tortilla, then roll tightly. Place seam side down on the baking sheet. Repeat until all black bean mixture is used.
Use a pastry brush to brush the olive oil onto the tops of all taquitos.
Bake for 15-18 minutes, until lightly browned on the edges.
While the taquitos are baking, prepare the dip. To a blender, add all dip ingredients; blend until smooth.
When taquitos are done baking, top with desired toppings. Serve with avocado dip.