Internal Oversight

Reporting to the Board, the Office of Internal Oversight and Performance Assurance (IOPA) provides independent, objective assurance designed to add value to the organization. The Office 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 ensure its own internal audit work quality, IOPA follows the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.

To fulfill its mission, IOPA:

  • Identifies risks to the efficiency, integrity, 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

Contact Info

To report a matter of concern that you believe IOPA should pursue, contact us by using one of the methods below:

Email:  Web Form
Phone: 202-207-9293
Postal Mail:
1666 K Street NW
Washington, DC 20006