La mujer en el ámbito de la auditoría


Amaia Guillerna, Aitor 


Today's society has undergone important changes in its social structure. Undoubtedly, one of the most significant is the incorporation of women into the labour market. Along with this fact, new realities have appeared, among which the lack of gender equity stands out. The auditing sector is not unaware of this circumstance. This work analyses the situation of women in this environment. To do this, there have been analysed the different theories relating to the women capacity for the exercise of audit work. Furthermore, a study has been prepared that reflects their current situation in the mentioned sector. The results show a clear gap between the two sexes, as they show a lower participation of women, and their percentage decreases clearly as they progress towards senior management positions. Stereotypes and barriers to entry continue conditioning their promotion, even though their worth and aptitude are evident. Finally, the study reveals the need to achieve gender diversity in companies, as this is synonymous with success, because it increases performance.



García Blandón, Josep  


IQS SM - Master’s Degree in Auditing and Management Control