Insights We identify good practice and lessons learned across government. We share our insights to make it easier for others to understand and apply the lessons from our work. You can also read opinion pieces, financial audit guidance and insights into audit methodology from our experts. Search our insights Search on NAO Search Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM) Published on: 5 Mar 2026 Insight Financial audit guidance AI auditing tool Published on: 25 Feb 2026 Insight Opinion Data governance Step change needed in government financial management Published on: 10 Feb 2026 Insight Opinion Accountability and oversight Good practice in annual reporting Published on: 3 Feb 2026 Insight Good practice guides Accountability and oversight Audit insights: lessons and findings from the NAO’s financial audits in 2024-25 Published on: 26 Jan 2026 Insight Lessons learned Commercial and financial management Building Trust in Markets: takeaways from our regulation webinar Published on: 3 Dec 2025 Insight Opinion Regulation Government’s use of external consultants Published on: 21 Nov 2025 Insight Lessons learned People and operations Using consultants in government Published on: 21 Nov 2025 Insight Good practice guides People and operations Cyber security and resilience Published on: 14 Oct 2025 Insight Good practice guides Cyber security Financial management in government: reporting for decision-making Published on: 30 Sep 2025 Insight Good practice guides Commercial and financial management Search all insights
