Susan Masaga, CISA, is an experienced IT audit professional currently serving as an IT Audit Inspector at the Public Company Accounting Oversight Board (PCAOB) since June 2023. Previously, Susan held the position of IT Internal Audit at Block from January 2020 to June 2023 and worked at PwC from October 2013 to 2020, progressing through roles as IT Risk Assurance Manager, Senior Associate in Risk Assurance, and Experienced Associate in Risk Assurance. Earlier experience includes a role as IT Risk and Assurance Associate at EY from June 2012 to August 2013. Susan holds a Master of Science in Computer Science from William & Mary and a Bachelor's degree in Economics from Mount Holyoke College.
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Public Company Accounting Oversight Board (PCAOB)
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The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission (SEC), including compliance reports filed pursuant to federal securities laws. The PCAOB has four primary duties: - Register public accounting firms that prepare audit reports for issuers, and SEC-registered brokers and dealers. - Establish or adopt auditing and related attestation, quality control, ethics, and independence standards. - Inspect registered public accounting firms' audits and quality control systems. - Investigate and discipline registered public accounting firms and their associated persons for violations of specified laws, rules, or professional standards. In support of our mission, we also conduct economic research and risk analysis, engage with our stakeholders and other domestic and international regulators, and manage a talented workforce and the technology and resources we need to perform our duties. The SEC has oversight authority over the PCAOB, including the approval of the Board's rules, standards, and budget. The PCAOB has approximately 800 staff members. We maintain our headquarters in Washington, D.C., and have 15 other offices or locations across the United States. As of December 31, 2021, in 83 jurisdictions across the globe, 1,709 public accounting firms were registered with the PCAOB.