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:

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.

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