EQUITY-FOCUSED PUBLIC AUDITS: USING AN INTERSECTIONAL LENS
Government auditing; intersectionality; equity; public policy; feminicide.
The growing demand for public policies oriented toward social justice has highlighted the need for evaluation mechanisms that are more sensitive to structural inequalities. In this context, this study investigates how the Office of the Comptroller General (CGU) in Brazil can incorporate an intersectional perspective into the planning and execution of audits related to the National Pact for the Prevention of Femicide (PNPF). The research problem stems from the recognition that, although intersectionality is increasingly valued in policy formulation, it is not yet systematically integrated into oversight and evaluation processes. To address this gap, the study adopts an interventionist and qualitative approach, combining three main strategies: (i) a scoping review on intersectionality in public policies; (ii) focus groups with CGU auditors to identify challenges and opportunities in applying the concept; and (iii) the development of a technical and methodological tool. The outcome is the guide Equity in Public Auditing: An Intersectional Approach, which proposes a guiding framework for risk analysis, planning, and audit documentation focused on equity. The work represents an original methodological contribution to government auditing practices and offers guidance to strengthen internal control performance in areas related to women’s rights, with potential for replication in various fields of public administration.