Acquiring Knowledge of Business and Identifying Risk
The purpose of acquiring knowledge of business and undertaking audit planning is to determine whether gender equality should form part of the audit and if so, to what extent. The auditors' understanding of significance and risks will be used to identify particular programs or areas to include in the audit and to develop clear audit objectives.
This section of the Practice Guide is designed to help auditors acquire a sound understanding of significance and risks related to gender equality by providing them with:
- examples of questions to explore under each of the general management activities that support gender equality in public sector organizations,
- indicators that gender equality may be at risk in a program or organization, and
- information on gender equality constraints that may exist in public sector organizations and programs.
In gathering knowledge of business, auditors should set priority issues to focus on. For example, auditors should gather information on whether:
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