Applying a “Gender Lens” to Audit Topic Selection and Definition

Applying a “gender lens” to audit topic selection and definition involves assessing individual organizations and programs as well as government-wide initiatives to determine whether gender equality is a relevant and significant issue in their context. For example, auditors should consider the following questions:

Additional considerations that should be factored into selecting and defining the audit topic include the:

• significance of the gender equality issue(s) to the audit office, to the auditee, and to the government as a whole;
  
  
• political will within the audit office and the administration of the auditee to support such an audit;
  
  
• availability of experts and gender-based analytical tools to support the audit team;
  
  
• existence of quantitative sex-disaggregated data, including trend data, to analyze and use as evidence; and
  
  
• availability of sufficient resources to examine gender equality issues within the scope of the audit.

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