An audit and risk committee can provide an important “check and balance” in an organisation's systems of governance and internal control, supporting trust and confidence in the decision making.

If you work in the public sector, there is a good chance that you will have a conflict of interest at some point in your working life – regardless of what your role is or how senior you are...

Minimising the opportunity and removing the temptation to commit fraud are the best ways that public organisations can protect the public's resources... 

There are eight elements that we consider are essential for governance to be effective...

Integrity is about aligning both your commitment and your behaviour with strong ethical values or principles in a consistent and uncompromising way...

Performance reporting is the main way that public organisations explain to Parliament and the public how well they have used public money to deliver services and achieve outcomes...

Procurement means the process used to acquire and manage goods and services. Getting procurement right means that New Zealanders get the best possible outcomes from public spending...

We recommend a principles-based approach to sensitive expenditure decisions. Although it requires careful judgement, it's also flexible and more practical than lots of rules...