Should an Audit of Gender Equality Focus on Systems, Results, or Problems?

Performance auditors generally use two approaches in addressing issues: systems-oriented or results-oriented. Auditing for gender equality in a performance audit needs to consider which of the two approaches to use, or a combination of them. Audits of gender equality may be conducted with a focus on operational results, with or without the inclusion of audit work on systems and practices. Some audit offices also use what is known as the problem approach.

Therefore, in theory, auditors can choose a systems approach, results approach, or problem approach for the audit. In practice, a well-balanced audit includes aspects of all three; it is simply a question of emphasis among the three. Before deciding what the focus of the audit will be, auditors should be aware of the characteristics of systems audits, results audits, and problem audits.

The next pages discuss:

• Systems audits

• Results audits and Problem audits

• Balancing the Systems, Results, and Problems approaches

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