Appendix 1: Sources of guidance on conflicts of interest

Christchurch Polytechnic Institute of Technology's management of conflicts of interest regarding the Computing Offered On-Line (COOL) programme.

Publications by other organisations that contain useful discussions or guidance about some types of conflicts of interest include:

  • State Services Commission, New Zealand Public Service Code of Conduct (July 2002);
  • State Services Commission, Walking the Line: Managing Conflicts of Interest, resource kit (June 2003);
  • State Services Commission, Report for State Services Commissioner on Civil Aviation Authority Policies Procedures and Practices relating to Conflicts of Interest and Conduct of Special Purpose Inspections and Investigations (December 2003);
  • State Services Commission, Board Appointment and Induction Guidelines (August 1999);
  • Securities Commission, Corporate Governance in New Zealand Principles and Guidelines: A Handbook for Directors, Executives, and Advisers (March 2004);
  • Crown Company Monitoring Advisory Unit, Crown Company Directors’ Fees and Reimbursement Guidelines (February 2004);
  • Cabinet Office, Cabinet Manual, paragraphs 2.46-2.77 (2001);
  • Institute of Chartered Accountants of New Zealand, Auditing Standard 510: Related Parties (1998);
  • Tertiary Advisory Monitoring Unit, Conflicts of Interest in Relation to Tertiary Education Institution Councils (undated)28;
  • New South Wales Ombudsman, Public Sector Agencies Fact Sheet No. 3: Conflict of Interests (July 2003);
  • New South Wales Ombudsman, Pre-requisites to Avoid or Manage Conflict of Interests (January 2004).

Publications by the Auditor-General that discuss various aspects of conflicts of interest include:

  • Conflicts of Interest: A Guide to the Local Authorities (Members’ Interests) Act and Non-pecuniary Conflicts of Interest (August 2004);
  • Procurement: A Statement of Good Practice (June 2001);
  • Inquiry into Public Funding of Organisations Associated with Donna Awatere Huata MP (November 2003);
  • Local Government: Results of the 2002-03 Audits, sections 2.7 and 2.8 (June 2004);
  • Local Government: Results of the 2001-02 Audits, section 2.4 (September 2003);
  • Local Authority Governance of Subsidiary Entities (March 2001);
  • Report on the Disposal of 17 Kelly Street by The Institute of Environmental Science and Research Limited (June 2003);
  • Inquiry into Expenses Incurred by Dr Ross Armstrong as Chairperson of Three Public Entities (December 2003);
  • The Auditor-General’s Auditing Standards: AG-3 – The Auditor’s Approach to Issues of Performance, Waste and Probity (May 2002).

All of these publications are available from the websites of the relevant organisations.

28: Available at:

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