For the last ten years, something interesting has been happening in internal auditing. We have been rethinking what it really means to be completely objective. Audit professionals in India and around the world are discovering something slightly uncomfortable – our usual “neutral” approach wasn’t as neutral as we assumed. In fact, it often concealed biases we should have been able to detect

Why “Gender Neutral” Doesn’t Work

Traditionally, we’ve believed that being gender-blind is the best way to be objective. The logic was simple: if you treat everyone the same and apply the same criteria uniformly, the results will automatically be fair.

But this isn’t always true. We now know that this method can hide problems that are built into the system. When you don’t examine how policies affect men and women differently, you miss critical issues. For example, you may not understand why some employees find it easier to access grievance mechanisms while others—often women—struggle to use certain reporting channels.

Gender-responsive auditing is different because it actively looks for these patterns from planning through follow-up. This helps organisations build cultures that genuinely work for everyone.

What’s happening around the world (and in India)

Organisations such as the International Labour Organization (ILO) and the European Institute for Gender Equality (EIGE) have developed frameworks that go far beyond document review. They use interviews, focus groups, and other participatory methods to uncover gender gaps in everything from leadership to day-to-day tasks. The International Redress Mechanism is particularly noteworthy because it integrates gender considerations into training, complaint systems, and compliance reviews.

India is making progress too, although at a slower pace. The ICAI has taken steps to empower women professionals through its Women Members Empowerment Directorate. They are initiating conversations about gender equality and creating platforms for women CAs to engage. However, ICAI has not yet released a comprehensive position paper on gender-responsive auditing—an area where there is still room to lead.

Meanwhile, organisations like the Institute of Internal Auditors are encouraging audit teams to address unconscious bias. The Institute of Risk Management and the Association of Certified Fraud Examiners also acknowledge an important truth: gender-biased audits are not only unfair, they are less effective and harm stakeholder trust. These bodies are pushing for frameworks that consider how gender roles and vulnerabilities intersect.

The Evidence is clear.

Research consistently shows that diverse audit teams with balanced gender representation are not just “nice to have.” They detect more violations and propose improvements that are more sustainable. When your team includes people with different lived experiences, you’re better positioned to identify gaps that a homogenous group might overlook.

Groups that insist they “treat everyone the same” often miss this reality. They fail to see how systems may unintentionally disadvantage certain groups—whether in promotions, access to information, or the functioning of complaints mechanisms.

So what should we really do?

If you’re an auditor looking to adopt a gender-responsive approach, here are some practical steps:

• Integrate gender into the audit methodology. Use surveys, interviews, and focus groups. Include gender-specific indicators in your audit criteria. Incorporate gender analysis into standard audit procedures.
• Build diverse audit teams. This is not about tokenism; it’s about ensuring a range of perspectives. Expand your audit scope to include organisational culture, hiring processes, grievance handling, and the implementation of policies—not just how they are written.
• Leverage existing global frameworks. The EIGE Gender Audit and ILO’s participatory models are solid starting points. The PEFA supplementary framework on gender-responsive public finance management is gaining traction in India’s public sector. These are practical tools that can be customised.
• Look beyond compliance. Regulatory requirements matter, but meaningful change comes when organisations recognise that inclusive practices are essential for sustainable growth.

India’s Opportunity

As compliance and risk professionals in India, we’re at a pivotal moment. We can either watch these shifts unfold from the sidelines or lead the change ourselves. Internal auditing can play a powerful role in advancing gender equality and strengthening organisational resilience—but only if we’re willing to rethink our approach.

The momentum has already begun. The question now is whether we will push it forward or respond only after the change has already arrived.

About the author:

Mayank is an Executive Director in the Forensic practice of the Nangia Group. He has over 14 years of professional experience in proactive fraud management, fraud risk management, fraud investigations, and FCPA investigations. Previously, Mayank has worked with Deloitte, Biocon, Unitech Group, and Hinduja Group, where he led various risk advisory and forensic engagements.