Dennis Cowan

Dennis is a former manager in Arthur Andersen’s Business Fraud Risk Services practice in Los Angeles.  He is a security professional with over 30 years law enforcement experience and some 20 years in the field of health care fraud.  He also has experience in private security and contract guard management as the former owner/operator of a security guard service and licensed Private Investigator.  Dennis has conducted a wide array of complex fraud investigations and developed a state-wide training program for law enforcement personnel in the detection and investigation of health care fraud.

 Dennis’ experience includes:

·         Managed the Los Angeles Region of the Bureau of Medi-Cal Fraud.  Supervised a staff of up to 30, including 24 Attorney General Investigators who conducted criminal investigations into allegations of health care fraud and abuse.

·         Directed California’s largest office of the Bureau of Medi-Cal Fraud when they received the U. S. Health & Human Services - Inspector General’s “Outstanding Achievement Award”, presented for success in the investigation and prosecution of Durable Medical Equipment suppliers.  This award for excellence also recognized their efforts in achieving $10 million in asset seizures/forfeitures.

·         Developed and implemented the Drug Diversion investigations program for the Bureau of Medi-Cal Fraud.

·         Created, organized and staffed a unique medical clinic successfully used to “sting” clinical laboratories and ancillary providers who offered/paid kickbacks in order to attract business.

·         Participated in the first successful investigation and prosecution of David Schmushkevitch, creator of the infamous “Rolling Labs” health care fraud scheme in California.

·         Managed the WellPoint Special Investigations Unit regarding health care fraud affecting Blue Cross of California, Unicare and various subsidiaries.

·         Conducted a successful hospital fraud investigation on behalf of Hawaiian Health Services.  Recommendations resulted in approximately $3 million annual savings

·         Conducted an analysis for the State of Florida’s Medicaid “Pharmaceutical Delivery Program as it relates to Fraud Waste and Abuse”.  Written findings and recommendations were subsequently submitted to the Florida legislature for implementation.

Education and Professional Affiliations

Dennis graduated from the University of Phoenix with a degree in Business Administration.  Prior to joining Arthur Andersen he was the Investigator In-Charge for the California Attorney General’s Bureau of Medi-Cal Fraud.  He is a past member of the American Society for Industrial Security, International Police Association, Southern California Fraud Association and a Certified Fraud Examiner.


Task and project specific references available upon request.  I have numerous professional references within the governmental, legal, and police professional arenas.  References will be tailored to your areas of interest.  Please contact me with your specific requests.

My professional career is well documented and you may make independent inquiries of elected officials, civil and criminal defense attorneys and prosecutors, professional organizations, local news outlets.


Rates are based on individual circumstances and needs of the client.  Contact me for an initial discussion of your particular project.  I will discuss the general circumstances of the case or project in the strictest confidence, and/or my experience and qualifications at no charge.  If I am unable to be of assistance, or if I should decline the case, I will be happy to refer you to another appropriate resource. I limit the number of projects I work on to better devote the required time and attention to each one.

Procedures Review








Court Preparation, Review, and Testimony

Dennis Cowan has testified and appeared on behalf of the governmental and corporate entities at trial or deposition or discovery hearings as a witness in Federal, State, and Local Courts throughout his professional career.  These appearances have been in both civil and criminal matters, as well as legislative hearings and personnel hearings.


Police Procedures Review examination and audit of current or proposed policies and procedures.
Court Preparation, Review, and Testimony review, analysis, critique, case preparation, and expert witness in law enforcement related litigation.
Training and Public Safety Consulting customized training for a wide range of commercial, industrial and public entities.


Health Industry Fraud and Business Risk Management review, analysis, investigation, and expert witness.