James F. Dowling, CFS
James Dowling is the founder and Managing Director of Dowling Advisory Group. He has more than 30 years experience in the areas of fraud, misconduct, anti-money laundering (AML) and risk management. His career includes extensive experience in federal law enforcement, “Big Four” accounting and regulatory compliance. Prior to forming DAG, Jim was the Managing Director in the Forensics practice at KPMG where he led regulatory compliance matters, as well as fraud and misconduct investigations.
Jim is a recognized industry leader in Financial Regulatory Compliance. He has assisted numerous financial institutions, as well as “non-bank financial institutions” such as casinos, broker dealers, and money service businesses (MSBs) in improving their AML programs, risk assessments, and policies and procedures in both proactive and reactive situations. Jim also has provided AML/BSA training to clients, regulators, and governmental agencies including the Federal Reserve Private Equities Group, the National Drug Intelligence Center, the Central Intelligence Agency and state gaming regulators. In the area of fraud and white collar crime, his investigations have included fraud and misconduct, fraud against financial institutions, theft and misallocation of corporate funds, and asset tracing.
Jim has testified as a fact and expert witness in depositions, civil trials, and criminal trials in both state and federal court. These trials included allegations of money laundering, tax evasion and other white-collar crimes.
Prior to his Big Four experience, Jim was a Special Agent with the IRS Criminal Investigation Division and the Anti-Money Laundering Advisor to the White House Drug Policy Office. In this capacity, he provided policy, analytical and technical assistance for domestic and international money laundering issues. He was responsible for preparing numerous threat assessments and strategic initiatives to address those threats. Jim was also a contributing author of the most recent U.S. Government’s National Money Laundering Threat Assessment and Strategy which was signed by the President.
As a former Special Agent, Jim investigated and supervised complex financial investigations of national and international scope. He spent more than six years as an undercover agent investigating off-shore tax shelters and criminal enterprises engaged in money laundering and tax fraud.
Jim earned a bachelor’s degree in Business Administration from Western Michigan University and a master’s degree in Computer Information Security from Eastern Michigan University.
Brian Y. Lopez, CFE, CIDA
Brian is a Director with the Dowling Advisory Group. Brian has over 17 years of experience providing attorneys and their clients, as well as companies, with investigative, financial and economic consulting services in connection with business, accounting, Bank Secrecy Act (BSA)/Anti-Money Laundering (AML), and fraud-related issues.
Brian has been a forensic investigator with KPMG LLP, Durkin Forensic Inc., CliftonLarsonAllen LLP and Grant Thornton LLP. Throughout Brian’s career, he has participated in fraud investigations involving clients in a broad range of industries, including gaming, construction, engineering, entertainment, finance, healthcare, hospitality, logistics and telecommunications.
Types of investigations with which he has been involved include credit card fraud, embezzlement, violations of the Foreign Corrupt Practices Act (FCPA), earnings management, misappropriation of corporate assets, Ponzi schemes, third-party vendor fraud, and various types of funds tracing. Additionally, Brian has conducted forensic data analysis engagements at bank and non-bank financial institutions, including Money Services Businesses (MSBs), Casinos, and Broker/Dealers.
Brian has extensive experience with gathering and interrogating electronic data from a variety of information systems and has created an assortment of complex data analytic methodologies to assist in the analysis of all types of investigations and reviews. Brian also has deep experience in data analytics involving BSA/AML programs in the analysis of Currency Transaction Reports (CTRs) and Suspicious Activity Reports (SARs), as well as transactional monitoring system analysis and data flow analysis.
Brian has deep experience with the development of data analysis tools and methodologies, and regularly presents, writes, and instructs on the topic of forensic data analysis.
Brian holds certifications as a Certified Fraud Examiner and a certified IDEA Data Analyst (CIDA). Brian received his Master of Business Administration from the UCLA Anderson School of Management, and his Bachelor of Science in Industrial Engineering from the University of Washington.
Lyle H Davis, CFE
Lyle Davis is an associate with the Dowling Advisory Group (DAG). He has more than 28 years of experience in conducting and supervising compliance and financial investigations involving diversion, fraud, public corruption, organized crime and Anti-Money Laundering (AML). His career includes extensive experience in federal law enforcement and BSA regulatory compliance. Prior to joining the Dowling Advisory Group (DAG), Lyle worked in risk management as a compliance consultant for Kaiser Permanente. He reviewed, recommended and managed corrective action plans to ensure implementation and remediation of deficiencies were aligned with policies, procedures and regulatory requirements. Lyle also conducted, directed and reviewed internal investigations and ensuring regulatory notifications and responses are in compliance with state and federal regulatory requirements.
Lyle is a Certified Fraud Examiner (CFE) with extensive experience regulatory audits and investigations. Lyle has been recognized for his leadership as Group Supervisor for the High Intensity Financial Crimes Area Task Force (HIFCA), which investigated Bank Secrecy Act (BSA), structuring, tax evasion and Anti-Money Laundering (AML) violations. The HIFCA task force reviewed numerous Suspicious Activity Reports (SAR) and Currency Transaction Reports (CTR) daily. Lyle developed several best practices that redesigned investigative methodology, increasing regulatory audits, investigations, asset forfeitures and fines and penalties.
Manager, CFE, CAMS
John P. Everett is a seasoned financial professional with more than 30 years experience conducting complex financial investigations, establishing anti-money laundering (AML) programs for financial institutions and helping clients improve their existing policies and procedures. While still with the Internal Revenue Service, John was the point of contact for Los Angeles based financial institutions on matters related to the Bank Secrecy Act and related money laundering issues. As a consultant for such companies as Deloitte & Touche LLP, AML Specialist and Doyle Group, John conducted AML look-backs, investigations, and enhanced due diligence projects for various financial institutions both large and small. He has also worked with the Federal Bureau of Investigation, providing financial expertise in sensitive investigations involving national security.
Prior to joining the private sector, John served as a Special Agent with the Criminal Investigation Division of the Internal Revenue Service where he conducted complex financial investigations, which were national and international in scope. As a Special Agent, he provided advice and guidance to the financial industry regarding suspicious financial transactions and anti-money laundering procedures. He also worked with the Organized Drug Enforcement Task Force (OCDETF) where he was recognized for his outstanding work managing complex money laundering investigations.
In February 2007 and again in January 2009, John was deployed to Iraq as a Law Enforcement Professional (LEP) embedded with the 20th Engineer Brigade, XVIII Airborne Corps and with Special Operations Command respectively. This is a new concept that involves partnering experienced civilian criminal investigators with military offensive operations. In this position, John provided criminal investigative expertise to the U.S. Army’s fight against terrorist groups operating in the region.
John is a licensed private investigator, as well as a Certified Fraud Examiner (CFE) and Certified Anti-Money Laundering Specialist (CAMS).