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 NAO Regulation Webinar 2025: Building Trust in Markets Published on: 3 Dec 2025 Insight Opinion Regulation Using consultants in government Published on: 21 Nov 2025 Insight Good practice guides People and operations Government’s use of external consultants Published on: 21 Nov 2025 Insight Lessons learned 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 Government exits and redundancies Published on: 25 Sep 2025 Insight Good practice guides Workforce Government workforce planning – audit framework Published on: 18 Sep 2025 Insight Good practice guides People and operations Smarter delivery – improving operational capability to provide better public services Published on: 18 Jun 2025 Insight Lessons learned Operations and process management Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM) Published on: 26 Mar 2025 Insight Financial audit guidance Private finance for infrastructure Published on: 25 Mar 2025 Insight Lessons learned Private finance Search all insights