How Does Gender Equality Relate to Program Efficiency, Economy, and Effectiveness?

In determining the audit focus, auditors also need to consider the “3 Es” in at least two important ways.

First, as with any performance audit, auditors must decide which of the 3 Es—economy, efficiency, or effectiveness—the audit is primarily concerned with. This drives the audit objective and associated criteria as well as the evidence required to reach conclusions against the objectives.

• A performance audit that is primarily concerned with whether the government’s intended gender equality outcomes, goals, and targets are being realized suggests a focus on effectiveness.
  

• An audit that is primarily concerned with how resources and processes are used to achieve intended output or outcomes suggests an emphasis on efficiency.
  

• An audit that is primarily concerned with how program resources are acquired (people, assets, funding) suggests a focus on economy.

The second important consideration relates to understanding whether the manner in which gender equality programing is being implemented is itself having a detrimental impact on how a core product or service is being delivered and managed. This could be the case where equality programming is not well integrated into the overall planning and programming of the core product or service.

The results or outcomes of gender equality initiatives may be of primary importance to an organization's management. Nevertheless, management has a responsibility to consider and seek to achieve economy and efficiency as well as effectiveness.

Thus, the audits of gender-focused or gender equity programs should also consider economy, efficiency, and effectiveness. The appropriate choice will depend in part on the audit office’s mandate, priorities, and resources, as well as on the availability of information on the auditee’s performance.

Programs or organizations that do not have a gender focus will be concerned with economy, efficiency, and effectiveness. However, based on existing government priorities, these programs or organizations should also be considering gender equality. This means that there may be perceived or real trade-offs in economy, efficiency, or effectiveness to achieve the gender equality priority. In some instances, a gender analysis may show how a gender-sensitive approach to program delivery would improve economy, efficiency, and effectiveness.

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