A gender audit is essentially a “social audit”, and belongs to the category of “quality audits”, which distinguishes it from traditional “fi nancial audits”. It considers whether internal practices and related support systems for gender mainstreaming are effective and reinforce each other and whether they are being followed. It establishes a baseline; identifi es critical gaps and challenges; and recommends ways of addressing them, suggesting possible improvements and innovations. It also documents good practices towards the achievement of gender equality. A gender audit enhances the collective capacity of the organization to examine its activities from a gender perspective and.