tailieunhanh - An Introduction to Gender Audit Methodology: Its design and implementation in DFID Malawi

The AICPA has established professional standards that apply to financial audits and attestation engagements for nonissuers (entities other than issuers26 under the Sarbanes-Oxley Act of 2002, such as privately held companies, nonprofit entities, and government entities) performed by certified public accountants (CPA). For financial audits and attestation engagements, GAGAS incorporates by reference AICPA standards, as discussed in paragraph . b. The International Auditing and Assurance Standards Board (IAASB) has established professional standards that apply to financial audits and assurance engagements. Auditors may elect to use the IAASB standards and the related International Standards on Auditing (ISA) and International Standards on Assurance. | An Introduction to Gender Audit Methodology Its design and implementation in DFID Malawi Caroline Moser May 2005 Overseas Development Institute 111 Westminster Bridge Road London SE1 7jD UK ISBN 0 85003 753 0 Overseas Development Institute 2005 All rights reserved. No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic mechanical photocopying recording or otherwise without the prior written permission of the publishers. Contents Acronyms iv Acknowledgements v Section 1 Introduction Objectives and audience Background to the working paper 1 1 1 Section2 Evaluations and audits definitions and approaches Gender evaluations Participatory gender audits The DFID Malawi gender audit 3 3 4 6 Sections The objectives of gender audits assessing gender equality and gender mainstreaming What is being audited How do gender audits measure gender mainstreaming 9 9 10 Section4 Components of a gender audit What do you do The coverage and methodology for implementing a gender audit How do you measure and analyse the data The structure contents and measurement of an audit document How do you implement a consultation process and agree an action plan The methodology for the consultative process and action plan 13 13 18 24 Sections Concluding comment 27 Annex 1 Internal self-assessment questionnaire for DFID staff 29 Annex 2 Focus group guidelines 32 Annex 3 Synthesis table of gender mainstreaming 34 Bibliography .