The investigative arm of Congress is known as which entity?

The investigative arm of Congress is the Government Accountability Office (GAO). This agency plays a crucial role in ensuring accountability in the federal government by conducting audits, evaluations, and investigations. The GAO provides Congress with objective, fact-based information that helps inform legislative decisions and improve government performance.

Specifically, the GAO reviews agency operations and spending, assesses program effectiveness, and ensures compliance with applicable laws and regulations. Its findings often lead to recommendations for improvements, and it holds government agencies accountable for their actions, thus serving as an essential check on government spending and program delivery.

Other entities listed, such as the Public Company Accounting Oversight Board (PCAOB), the American Institute of Certified Public Accountants (AICPA), and the Federal Accounting Standards Advisory Board (FASAB), serve very different purposes. The PCAOB oversees the audits of public companies, the AICPA is a professional association for certified public accountants, and the FASAB is responsible for setting accounting standards for the federal government. None of these entities function as the investigative arm of Congress, which is specifically the role of the GAO.