Balancing the Systems, Results, and Problem Approaches

Auditors should not expect to find pure “systems” or pure “results” audits of gender equality. Although the starting point is usually results, audits of gender equality typically include some systems questions and procedures, particularly where gender equality results were found to be poor. The cause of poor gender equality performance may well be linked to cultural traditions but also to systems or regulations that are not designed to address gender bias and/or that discourage or impede gender equality. A balanced approach is advisable in situations where there are systems in place that directly affect the achievement of gender equality (such as staffing and promotions) and where gender equality results are measureable.

By using a balanced approach, auditors can provide assurance on both systems and results or identify a reasonable solution to identified problems and tell a more complete story. This will increase the validity of audit conclusions and reduce the risk of reaching a conclusion that does not reflect the actual state of gender equality.

For example, it could be that an organization’s systems may not function as intended but the organization is nevertheless achieving gender equality in relation to its peers. If the audit team concluded only against a system objective, its conclusion would be limited to the fact that systems are not functioning as intended, which would not inform the report’s audience about actual gender equality.

A similar situation can also happen if an audit has only a results objective. For instance, an organization could have poor systems and procedures but is nonetheless achieving gender equality. In this case, the audit team, looking solely at results, would conclude only that the organization is achieving gender equality, leaving readers the impression that systems and procedures must be sound and that achievements are sustainable.

Finally, limiting the audit to an identified problem risks overlooking other issues that may negatively affect program outcomes.

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