Value for Money

Managing conflicts of interest

Published 22 November 2024 3 recommendations nao.org.uk

Recommendations (3)

Source: NAO Recommendations Tracker
2
Accepted
1
Partially Accepted
1
Implemented
2
In Progress
3
NAO Confirmed
Cabinet Office
Rec 1 Accepted Work in Progress
Cabinet Office sets a clear minimum standard for the governance, systems and processes that it expects departmental public bodies to put in place. We would expect non-departmental public bodies to consider this standard as they design their own policies. We have published a good practice guide alongside this report that sets out some of the best practice we have seen and which Cabinet Office should use as the basis for this minimum standard;
Page 12, 22A 04/2026
Cabinet Office
Rec 2 Accepted Implemented
Cabinet Office facilitates the creation of a temporary good practice forum which would allow public bodies to build networks and learn from each other as they implement the minimum standard;
Page 12, 22B 08/2025
Cabinet Office
Rec 3 Partially Accepted Work in Progress
Cabinet Office encourages each public body to commission their internal auditors to review their implementation of the standard, including whether mitigations have been properly implemented. To help with this, it should invite the Government Internal Audit Agency (GIAA) to participate in the good practice forum and to share best practice on the role of internal audit in auditing conflicts.
Page 12, 22C 04/2026