Assessing the Level of Emphasis Placed on Gender Equality in an Entity

When assessing the relevance of gender equality issues as a potential audit topic, auditors should assess whether special emphasis has been placed on gender equality in the organization or program of interest. In developing this knowledge of business for audit selection, auditors may determine that an organization or program falls under one of four scenarios:

1. The organization is delivering a program that is gender specific (such as maternal health) or is a gender equity program that intends to redress inherent gender bias, such as educational bursaries directed to women.

2. The organization may have already implemented or is in the process of implementing a gender-based analysis to determine the program’s impact on both men and women.

3. The organization may have existing management systems and service delivery mechanisms that emphasize achieving gender equality.

4. The organization may not be able to demonstrate that it emphasizes achieving gender equality at all, despite being a good candidate to do so.

Each of these situations could influence whether the organization or program will be selected for a gender equality audit and, if so, the focus and type of audit approach that will be adopted.

For example, where an organization has successfully implemented a recognized gender-based analysis and is using it to guide program improvements, the auditor may conclude that risks to achieving gender equality or exacerbating gender inequalities are low and that an audit (or line of enquiry) of gender equality would not add significant value. Alternatively, if the gender-based analysis initiative is in its formative stages, auditors may decide to examine gender sensitivity and responsiveness in the design and implementation of selected programs. Such an audit could help managers to analyze and address gender issues when modifying a program.

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