National Audit Office: Good practice guide for organisations using AI (15 May 2026)

Summary

This guide highlights key considerations for audit and risk assurance committees when overseeing the planning, deployment and scaling of artificial intelligence (AI) within public sector organisations.

It draws on National Audit Office (NAO) findings, the UK Government’s AI Playbook, and lessons from digital transformation programmes across government.

This guidance includes:

• where AI is used in government
• areas that organisations need to consider
• areas of focus and suggested questions to ask.