Identifying Constraints that Affect Gender Equality

While acquiring knowledge of business, the auditor may observe that specific policies or some aspects of collective agreements are limiting gender equality. Institutional constraints or resistance may manifest themselves in a lack of sharing of strategies with those responsible for achieving gender equality or by not considering crucial gender equality indicators in managing the organization’s programs and activities. A better understanding of such constraints may contribute to a better-focused audit.

For example, there may be explicit provisions governing working hours that do not take into account parental responsibilities, which limits the opportunity for both men and women to participate in the workforce. As a result, women or men may be denied jobs due to their personal responsibilities.

Similarly, there may be government policies prohibiting women from conducting certain activities or job components. These are situations where auditors need to tread carefully because audit mandates do not usually include commenting on the merits of government policy. However, auditors can sometimes effectively report the negative impact of such policies on gender equality without directly criticizing the policies. Legislators and governing bodies will then be better able to decide whether the impact is significant enough to justify a policy change.

Auditors may find that informal barriers exist in the workplaces that limit gender equality. Examples include management’s tolerance of gender bullying, favouritism, or workplace harassment. In many military and paramilitary organizations, for example, hazing rituals are no longer tolerated within the formal organization because they tend to be demeaning and gender biased, but they may continue informally.

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