Introduction to Auditing Gender Equality

Performance audits of gender equality follow the same standards and general process as all performance, value-for-money, or internal audits. Auditors are required to follow the standards and audit process applicable to their body of practice and office mandate.

An overview of the generic performance audit process is presented in Figure 1. When undertaking an audit of gender equality of a given entity, program, or activity, auditors are confronted with many questions and choices, such as the following:

• Is the entity or program a good candidate for an audit of gender equality?
• If so, should the audit deal exclusively with gender equality or should gender equality be part of an otherwise broader performance audit?
• Where can the auditor go to obtain key performance indicators, benchmarking information, and suitable criteria?
  
  

Figure 1

Overview of the Performance Audit Process

This Practice Guide provides information and guidance that will help auditors to answer these questions and many more.

The performance audit process has several phases: planning (known as the “pre-study” phase in some jurisdictions), examination (known as the “main study” phase in some jurisdictions), and reporting. Some offices also consider follow-up to previously reported audits to be part of the performance audit process.

The guidance on methodology is organized according to the phases of the audit process:

• Audit Topic Selection and Definition
• Planning or Pre-Study
• Examination or Main Study
• Reporting the Results of an Audit of Gender Equality
• Follow-up Audits

• PreviousAudit Methodology
• NextAudit Topic Selection and Definition