Gender Audit Guide

This gender audit guide (the Guide) has been designed to support auditors in Supreme Audit Institutions (SAIs) responsible for auditing gender equality in the Western Balkans. Most governments in this region have made significant commitments to advance gender equality and have introduced initiatives such as gender responsive budgeting (GRB) and made changes to their legislative frameworks and policies. These changes make it even more important that SAIs play a key role in advancing gender equality through their audit reports and recommendations, even if this is only to check whether governments are complying with their own budgetary frameworks. This Guide is intended to provide a structured approach for auditors to be able to assess whether gender equality has been efficiently and effectively mainstreamed in public entities procedures, policies and programmes.