Internal Oversight

The Office of Internal Oversight and Performance Assurance provides internal examination of the programs and operations of the PCAOB to help ensure the internal integrity, efficiency, and effectiveness of those programs and operations.

To fulfill its mission, IOPA:

  • Identifies risks to the integrity, efficiency, and effectiveness of PCAOB programs and operations;
  • Conducts performance and quality assurance reviews, audits, and inquiries to detect and deter waste, fraud, abuse, and mismanagement in PCAOB programs and operations;
  • Recommends constructive actions that, when implemented, reduce or eliminate identified risks, and promote compliance with applicable laws, regulations, and PCAOB rules and policies;
  • Assesses whether resources are appropriately safeguarded, effectively used, and economically managed to promote careful stewardship of PCAOB resources; and,
  • Submits reports that summarize the work of IOPA directly to the Board.


IOPA Reports to the Board