Evidence & Sources — Every Figure, Attributed | Conflict IQ
Evidence & sources

Every figure on this site is the Crown’s, not ours.

We make no claim you can’t verify in a published New Zealand government document. Below are the four primary sources — each linked to the official agency page and to a copy you can download here.

The primary sources

Four documents underpin the entire argument.

Source 1 · 2021

Fraud Loss in the New Zealand Public Sector

UK Government Counter Fraud Function, with the NZ Serious Fraud Office Counter Fraud Centre, December 2021.

Source 2 · 2025

Fifth National Action Plan (NAP5) 2026–2027

Open Government Partnership New Zealand. Public Service Commission (Te Kawa Mataaho), December 2025. Minister for the Public Service, Hon Judith Collins KC.

Source 3 · 2026

Assessing fraud and corruption risks in the NZ public sector

Pilot report of the Anti-Corruption Taskforce. Serious Fraud Office (Te Tari Hara Tāware), NZ Police & Public Service Commission, February 2026. ISBN 978-0-473-77014-3. Crown copyright, CC BY 4.0 NZ.

Source 4 · 2020 · The Audit Office

Conflict-of-interest guidance for the public sector

Controller and Auditor-General (Tumuaki o te Mana Arotake), now the Audit Office — the Office of the Auditor-General and Audit New Zealand merged under this brand in April 2026. Published June 2020 under s21 of the Public Audit Act 2001. ISBN 978-0-9951321-5-3. The public sector’s good-practice standard for identifying, disclosing and managing conflicts of interest.

Managing conflicts of interest: Public sector guide Official ↗Download ↓
What is a conflict of interest? — Summary Official ↗Download ↓
What is a conflict of interest? — Slide deck Official ↗Download ↓
Figure by figure

Where each number comes from.

$823m–$10.24b lost to fraud, corruption & error each yearUK 0.45–5.6% benchmark applied to Budget 2025 expenditure. Source 3 (p4); benchmark from Source 1.
~40% of the SFO’s caseload involves corruptionSource 3 (p4).
446 incidents across 6 agencies in 15 months; sector-wide “could number in the thousands”Source 3 (p8, p16).
Cases “almost certainly under-reported”; true scale “unknown”Source 3 (exec summary, p4, p8).
“Fraud is a hidden crime… we only detect the tip of the iceberg”Source 1 (p4, p8).
CPI ranking slipped from first-equal (2019) to fourth (2024) — first time outside the top threeSource 3 (p4); Source 2 (p3).
“It only takes a small number of corrupt individuals to taint the reputation of the rest of the sector”Source 3 (p4).
“Protecting a strong reputation rather than trying to buy back a ruined one”Source 3 (p4, p12).
Conflicts of interest are the “gateway to corruption” (Audit NZ / PSC)Source 3 (p10).
NAP5 Commitment 2 — “Develop a corruption risk assessment tool” (SFO)Source 2 (p7, p16).
NAP5 Commitment 4 — transparency of senior leaders’ conflicts; “no publication of declared interests or management plans”Source 2 (p4, p7).
“No strategic, system-wide approach”; sector “on the back foot… leveraging data analytics”Source 3 (p4, p7).
Two agencies: no/partial controls for 64–70% of criteria (incl. gifts monitoring, supplier due diligence)Source 3 (p8).
2012: 78% expected fraud reported but only 39% was; 53% regularly reviewed controlsSource 1 (p6).
300% rise in protected-disclosure matters since the 2022 Whistleblowers Act (to June 2025)Source 2 (p10).
“Reporting by employees is the single most important method by which corrupt activity is brought to light”Source 2 (p8).
Proposed Public Service Act 2020 amendments — mandatory misconduct reportingSource 3 (p10).
Definition: a conflict is any situation where your public duties conflict, or could be seen to conflict, with an outside interestSource 4 (p7, 2.1).
The good-practice approach is to identify, disclose, and manage conflictsSource 4 (1.2).
Auditors examine the systems for managing conflicts of interest, and monitor disclosures, as part of the annual audit (Public Audit Act 2001, s15)Source 4 (1.9–1.10).
“Having a conflict of interest does not necessarily mean you have done anything wrong” — concealment or poor management is the problem; perception mattersSource 4 (overview; 2.3).

Source documents are published by the named New Zealand government agencies and are reproduced here for convenience under their open licences (Source 3: CC BY 4.0 NZ). Their inclusion does not imply any endorsement of Conflict IQ by those agencies. Agency names are used for attribution only.

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