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Good practice

Principles behind good practice
Audit and Risk Committees
Conflicts of interest
Discouraging fraud
Good governance
Integrity and how to support it
Performance reporting
Procurement
Sensitive expenditure
Severance payments

Printable high-resolution PDF

Local government planning and reporting on performance

Guidance and examples of good practice

High-resolution PDF (6.7MB, 38 pages)

Other resources

Auditor-General's Auditing Standard 4: The audit of performance reports

Audit New Zealand's performance reporting guidance

Audit New Zealand's model financial statements.

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