What role does the GAO serve within the U.S. government?

The Government Accountability Office (GAO) serves as the investigative arm of Congress, which is a crucial role in ensuring that the legislative branch has access to independent analysis and information regarding government programs and expenditures. The GAO conducts audits, evaluations, and investigations into various federal programs and uses its findings to help Congress make informed decisions.

This function is vital because it allows Congress to oversee the effectiveness and efficiency of government operations, and to hold agencies accountable for their use of public funds. By conducting non-partisan research and reporting on both financial management and program performance, the GAO supports the legislative process by providing a foundation for legislative decisions and proposed changes in laws or policies.

In contrast, the other options reflect roles that do not accurately describe the GAO's primary purpose: a legislative advisory board does not engage in the same level of independent scrutiny, an executive auditing agency would be associated with the executive branch rather than Congress, and a judicial oversight committee does not align with the GAO's function of supporting legislative accountability and efficiency.