Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford & Associates, P.C., in Oklahoma City. Before joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector's Office. He is currently a committee member of the AICPA Technical Issues Committee and the Oklahoma Society of CPA's Government Accounting & Auditing Committee. He was also selected to serve on the joint COSO-ACFE Task Force to develop the group's Fraud Risk Management Guide.