Preheat oven to 425 degrees F. Spray a 2 quart casserole with cooking spray.
Put the cream cheese in the casserole dish, and microwave for 45 seconds to a minute on high, until spreadable. Spread evenly across dish.
Mix up refried beans and spread evenly over cream cheese.
Spread taco sauce on top of beans.
Spread shredded cheddar cheese across taco sauce.
Drain corn well, and mix with mayo, chili powder and garlic powder.
Top cheese with corn mixture.
Top corn mixture with Queso Fresco. Bake casserole for 20 to 25 minutes, until cheese is slightly brown, and the dip is hot and bubbling.
Serve dip immediately with corn chips or crackers.