Results Audits and Problem Audits
Results audit. In a results audit of gender equality, the focus is on determining whether a program or activity is achieving gender equality, or has unintended outcomes, while delivering its outputs with due regard for economy, efficiency, and effectiveness. Generally, results audit work involves comparing current or recent performance against benchmarks, a baseline, or key performance targets. If the organization is performing regular gender-based analyses, then it may be possible to determine the program’s impacts on gender equality over time while considering other potential factors at play.
A results audit is practical only if an organization measures its gender equality performance or if auditor are able to measure gender equality achievements. In cases where management does measure gender equality, auditors will need to do additional work to validate the collected information in order to be able to rely on it in the audit. Also, without a clear understanding of populations targeted or affected by a program, it may not be possible to align program outputs with the program’s impact on gender equality.
In cases where management does not measure gender equality, auditors may decide to measure gender equality themselves. However, measuring gender equality can be challenging, so auditors should not decide to measure it directly without first determining whether such measurement is feasible at a reasonable cost. An example is the gender audit conducted by researchers at the University of Toronto entitled The London 2012 Olympics: A Gender Equality Audit wherein the authors measured gender equality in the Olympic games.
Problem audits. A different audit approach consists in focusing on the problem underlying an organization's failure to obtain expected results. The audit could then analyze the importance of the problem and the causes of the problem. Often auditors will become aware of a problem due to parliamentary or media attention. It could also be brought to the attention of auditors through complaints to the audit office or a review of issues brought to the attention of an ombudsman. For example, the problem identified may be the underrepresentation of women in a microfinancing development project. Auditors would then set out to determine the causes of the problem, looking at the program design or socio-cultural factors that may limit the participation rate of women.
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