What does COI stand for?

Conflict of Interest

A much overlooked, under-estimated, yet highly prevalent factor in the execution of any responsibility or activity, where an organization/group/individual is subject to incompatible demands, opportunities, incentives, or responsibilities, etc., and especially where there is potential for one demand to distort the proper honest diligent execution of responsibility in achieving the second demand, i.e.., the incompatibility is competing and mutually unhelpful.