Tim L. Bryan
400 Capitol Mall
Suite 1400
Sacramento, California 95814-4498
United States
Tim Bryan is a partner in the Crowe LLP advisory services group and leads the forensic technology services group. He specializes in the areas of forensic technology services, fraud investigation services, and forensic accounting. With nearly 15 years of professional experience, he has led or contributed significantly to numerous investigations involving fraudulent financial reporting, asset misappropriation, and corruption.
Tim is an experienced interviewer and has performed fraud risk assessments and the analysis of financial reporting processes and controls. His expertise with fraud investigation has allowed him to work closely with external audit reporting teams to identify key areas of risk within their audits and to recommend procedures to be performed to mitigate such risks.
In addition to forensic accounting services, Tim also has experience leading IT assurance, audit, and investigations. He is responsible for performing and overseeing all aspects of computer forensic investigations, reviewing internal controls over information systems, data analytics, and other IT-related litigation support. Tim is an EnCase Certified Examiner (EnCE) in computer forensics and has testified during litigation and administrative proceedings.
Experience
Digital Forensics
- Recovered digital financial information used to determine accurate representation of business performance for investors
- Worked with law enforcement agencies to recover evidence from encrypted and damaged computer hard drives
- Performed analysis of computer usage by senior executive alleged to have removed trade secrets and sent to competitor prior to departure; identified transfer of large amount of confidential data that was downloaded to a USB drive hours before departure
- Performed forensic analysis of employee computers to determine if documents had been prepared during a critical time frame and if documents had been subsequently altered
Electronic Discovery
- In a class action lawsuit, advised client on proper e-discovery protocols; collected more than 45 custodian hard drives and performed keyword searches to identify documents that were responsive to discovery requests
- Validated the functionality of a hospital-based imaging system to determine if patient records were prepared on a timely basis and if data was subsequently altered
Investigations
- Led a multilocation embezzlement investigation of a former employee resulting in jail time for the former employee and a full recovery of the loss from the insurance carrier
- Performed forensic analysis of company servers and employee computers to trace assets to determine how business assets were misappropriated
Professional Affiliations
- American Institute of Certified Public Accountants (AICPA) member
- Forensic and Litigation Services Committee member
- Computer Forensics and Electronic Data Analysis Task Force chairperson
- Information Technology Section member
- California Society of CPAs (CalCPA) member
- ISACA (previously known as the Information Systems Audit and Control Association) member
Education
- Bachelor of Science, Accounting and Information Systems
University of the Pacific