General Planning Considerations
There are a number of gender equality matters that auditors and audit offices should consider during the audit planning phase. For example, auditors should:
- evaluate the information collected in the knowledge of business acquisition phase from a gender equality perspective;
- consider whether audit team members possess sufficient knowledge of gender equality to conduct the audit;
- consider whether the audit team will need the support of an expert to plan and conduct the audit; and
- consider the types of findings likely to result from the audit, and ways to increase the impact of the audit report.
Each of these points is discussed below.
The audit team should thoroughly evaluate the information collected in the knowledge of business phase from a gender equality perspective. When reviewing the information collected, auditors should identify significant areas in the audited organization where there are gender-sensitive issues or indications of risk to achieving gender equality. In several countries, such as Morocco, Tanzania, and Ghana, the government has produced a gender-responsive budget analysis that may point to risk issues and actions to improve gender equality. This type of information will help auditors complete their own risk assessment.
Auditors should consider whether their work might be limited by the existence of inherent constraints to gender equality in a program or organization. These may take the form of cultural imperatives that separate men and women in the workplace. For example, women may be seen as less physically able to perform some policing duties and hence are excluded from some types of policing jobs even though the proclaimed policy is one of equal opportunity for all jobs.
Auditors should also consider whether the inherent constraints or the lack of quantitative sex-disaggregated data, including trend data, affects the auditability of the gender equality topic.
The audit team should have sufficient personnel that are aware of gender equality issues during the planning phase of the audit. Knowledgeable audit staff are required to analyze information to identify and consider risks to gender equality. Without a gender lens on the risk analysis, the audit itself could be at risk of not being sensitive to important factors related to achieving gender equality or addressing gender inequalities. The achievement of gender equality objectives should consider economy, efficiency, and effectiveness issues.
The audit team should possess the needed expertise. As with any performance audit, audit teams will need to assess the collective expertise required to carry out the planned audit. If such expertise is not available, auditors may need to consider supplementing team expertise with a gender equality expert, perhaps to advise the audit team or to carry out specific audit work.
Finally, auditors should also consider the types of findings likely to result from the audit, and ways to increase the impact of the planned audit report. Communicating audit results through charts, tables, and diagrams may be useful in describing gender equality issues. Also, case studies are often useful to highlight the causes and consequences of certain management practices.
In order to effectively use quantification, tables, and charts in the audit report, auditors should start thinking about gender issues as well as gender-based analysis early in the audit process.
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