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Practice Guide to Auditing Gender Equality


Developing Criteria for an Audit with a Results Emphasis

Auditing results in a gender equality audit is possible when:

  • performance information is available;

  • benchmarks, baselines, or performance targets are available; and

  • management has conducted a gender-based analysis or the audit team could conduct it.

In general, the objective of an audit with an emphasis on results will be to assess the level of gender equality achieved in relation to benchmarks, a baseline, or performance targets. The audit objective could also emphasize the outcomes resulting from a gender-targeted initiative or a gender equity initiative.

Accordingly, criteria and subcriteria that would support a results objective could relate to:

  • The reliability and other characteristics (such as timeliness, relevance, and completeness) of the gender-based information produced by the audited organization. For example: “the organization uses timely, relevant, reliable, and complete information to assess its gender equality” or “the organization uses reliable and valid measures of program performance to assess and report results of its gender equity initiative.
  • The benchmarking processes used by an organization and the choice of appropriate benchmarks. For example: “the organization has selected relevant and reasonable benchmarks to assess its gender equality performance” or “the organization uses reasonable and relevant benchmarks to assess the results of its gender-focused initiative.
  • The comparison of an organization’s gender equality performance with benchmarks, baselines, or performance targets. For example: “the organization (or program) meets the gender equality targets set out in its strategic plan” or “the organization (or program) meets recognized sectoral gender equality standards.
  • The conclusions drawn by an organization on its gender equality performance. For example: “the organization draws appropriate conclusions on its gender equality performance based on performance data and benchmarks, baselines, or performance targets.

When auditors will rely on the organization’s performance and benchmarking information, they will need to test the reliability of the data made available to them.

If such information is not available in the organization, auditors may decide to conduct their own benchmarking exercise. In such cases, auditors should consult with subject matter experts to identify appropriate benchmarks.

Whether they plan to conduct their own benchmarking exercise or to audit the benchmarking processes used by an organization to assess its gender equality performance, auditors may benefit by consulting the short practice guide to benchmarking produced in 2008 by the Business Process Improvement Resource (BPIR, a source of benchmarking information). This document includes principles of benchmarking and describes the four phases of a sound benchmarking process.