Overcoming the Challenges to Auditing Gender Equality
There have been relatively few audits of gender equality undertaken. In this section, we describe some of the common challenges to auditing gender equality along with suggestions on how to overcome them.
Challenge #1—Lack of specific audit methodology and related training
| There is no specific guidance and limited experience or body of work to support audits of gender equality. |
Solution
This Practice Guide has been created to provide relevant methodology, including audit criteria. It is hoped that the availability of this resource will facilitate the undertaking of more gender equality audits.
Challenge #2—Availability of appropriate benchmarks and other comparatives
| The audit procedures of performance audits often include comparisons with benchmarks to assess performance in relation to similar programs or organizations. Benchmarks must be generally accepted and reliable. Auditors have noted that it is difficult to find good benchmarking sources that deal with gender equality. Even when comparative information is collected from other jurisdictions directly by the auditor, there are often differences in the programs or organizations, which make comparisons problematic. |
Solution
Finding good sources of benchmarks is a challenge, but there are some good sources available, such as United Nations organizations and donor agencies. Subject matter experts may be able to point auditors in the right direction. Auditees often benchmark their programs and may also be able to provide relevant sources.
In addition, it may be possible to compare an organization’s current performance with its past performance or to compare one location or branch against other locations and branches. In some cases, auditors will need to think creatively about internal sources of benchmarks. For example, an organization's human resource strategy to achieve gender equality could be benchmarked against the strategies of other government departments.
Challenge #3—Availability of specialized expertise
| Audits of gender equality require a detailed understanding of the gender impact of existing processes and alternatives. In some areas, the knowledge required to determine gender impact and make practical recommendations is very specialized. This depth of knowledge may not be available in all audit offices. |
Solution
Use of specialists is required by audit standards if the audit office does not have the required proficiency and knowledge of the subject matter. Gender specialists are available in many areas of the public sector, such as Status of Women Canada and Global Affairs Canada. Auditors from other jurisdictions who have performed similar audits may be able to recommend specialists. Also, Canadian consulting firms with global affiliations may have links to international experts in certain areas.
Challenge #4—Lack of gender-based analysis and gender-disaggregated data
| Notwithstanding government commitments to undertake gender-based analysis, outcomes for public sector programs are often not well-defined. Several programs may target the same client groups and it may be difficult to attribute specific gender-based outcomes to particular interventions. In other cases, a program may focus on areas where outcomes cannot be defined easily. When gender-disaggregated performance information is not available, it is difficult to audit gender equality. |
Solution
When auditors begin to audit gender equality, they should select as their first topics programs that have well-defined performance indicators and outcomes. By recommending improvements to gender-disaggregated performance reporting, auditors can play a role in ensuring that continuing progress is made.
Challenge #5—Staying clear of the policy arena
| Public sector auditors generally do not have the mandate to comment on the merit of public policies. However, some policies may create gender inequities. For example, a gender-based analysis may show that a policy of requiring a 14-day waiting period before receiving social benefits such as long-term disability causes more hardship for women than men. In such cases, auditors are faced with the challenge of reporting gender inequality while avoiding comment on the merit of government policy. |
Solution
Auditors can report factually on gender inequality without directly criticizing government policy. It is important for legislators, governing bodies, and program management to understand the impacts, both intended and unintended, of particular policies on gender equality. If the impacts are well-articulated and quantified, then those responsible for the policies will be in a better position to decide whether they should be changed.
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