Fall 2025 Office of Internal Assurance and Performance Oversight (IOPA) Intern

Join us and make a difference in global investor protection.

Who We Are

The Public Company Accounting Oversight Board (PCAOB), a nonprofit organization established by Congress, oversees the audits of public companies and SEC-registered brokers and dealers to protect investors and to further the public interest in the preparation of independent, accurate, and informative audit reports.

Our investor protection mission is focused on modernizing audit standards, enhancing audit inspections, and strengthening enforcement of PCAOB rules and standards and other related laws and rules. People are at the heart of our mission at the PCAOB. As we carry out that mission, we strive to uphold the highest standards in audit quality with investors’ families, savings, and futures in mind.

If you are interested in working with a group of talented professionals to protect investors and drive audit quality and innovation while adhering to the highest standards of ethical and professional conduct, join us.

What We Offer

Compensation – We support transparency, equity, and fairness in our compensation programs. We offer a competitive hourly rate based on education level and qualifications, as follows:

• Undergraduate students: $25.00/hour
• Graduate students: $29.00/hour
• Ph.D./JD students: $37.00/hour
• Hybrid work option – Staff will be assigned to one of our offices, including: Washington, DC (Headquarters); Ashburn, VA; Irvine, CA; Los Angeles, CA; San Francisco, CA; Denver, CO; Fort Lauderdale, FL; Tampa, FL; Atlanta, GA; Chicago, IL; Boston, MA; New York, NY; Charlotte, NC; Philadelphia, PA; Dallas, TX; or Houston, TX office or location. Staff can choose to live and work from anywhere within the United States but will be required to commute to their assigned office or location for occasional intentional gatherings or meetings at the frequency required by their supervisor. Travel to an assigned office or location for commuting purposes will not be considered reimbursable business travel, unless otherwise required by state law. Business travel is reimbursable in an amount not exceeding the cost to travel from the assigned office or location, unless otherwise required by state law.
  
  

Role Summary

The Board’s Office of Internal Assurance and Performance Oversight (IOPA), located in Washington, D.C., has a position for an intern for the Fall of 2025. IOPA provides internal auditing and examination of the programs and operations of the PCAOB, to help ensure the internal efficiency, integrity, and effectiveness of these programs and operations, including by conducting performance and quality assurance reviews, audits, and inquiries to detect and deter waste, fraud, abuse, and mismanagement in PCAOB programs and operations; and recommending constructive actions that, when implemented, reduce or eliminate identified risks, and promote compliance with applicable laws, regulations, and PCAOB rules and policies.

The intern would support the IOPA team in evaluating and improving the effectiveness of internal controls and compliance with internal policies and procedures associated with business processes and regulatory reporting. This role assists with financial, compliance, and operational audits by helping perform walkthroughs, document significant financial processes, analyze and evaluate data, and perform other audit testing, as appropriate.

Responsibilities

• Assists with internal reviews, audits, and inquiries to help assure the internal efficiency, integrity, and effectiveness of PCAOB programs and operations and to detect and deter any waste, fraud, abuse, and mismanagement.
• Helps develop test plans, executes testing, documents test results in work papers, and discusses observations with IOPA management and audit clients, as applicable.
• Participates in interviews and reviews process documentation from key stakeholders.
• Assesses population sample selections following specified criteria and methodology.
• Prepares and reviews work papers to adequately document audit work and support conclusions.
• Contributes to audit follow-up activities to verify completion of corrective actions discussed in prior IOPA audit reports.
• Performs special projects and investigative work, as assigned.
• Performs other duties, as assigned.
  
  

Qualifications

Education/Technical Expertise/Skills and Abilities

• Completion of at least one year of coursework related to accounting or auditing and current enrollment at an accredited school.
• Excellent oral and written communication skills.
• Solid time management, organization, and prioritization skills.
• Willingness to work as a team member.
• Ability to be flexible, work independently, and be self-motivated.
• Detailed knowledge of accounting or auditing is not required.
• Must be legally authorized to work in the United States without the need for employer sponsorship, now or at any time in the future.
  
  

Equal Employment Opportunity

All PCAOB employees are entitled to equal opportunity and a professional work environment, free of discrimination and harassment. A workplace free of discrimination and harassment is fundamental to professional success and to the PCAOB's mission. The PCAOB will consider for employment all qualified applicants with criminal histories in a manner consistent with applicable law.