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 Financial management in government: allocating resources Published on: 10 Dec 2024 Insight Good practice guides Commercial and financial management Managing conflicts of interest: good practice Published on: 22 Nov 2024 Insight Good practice guides Accountability and oversight The role of regulators in a changing world Published on: 18 Nov 2024 Insight Opinion Regulation A planning and spending framework that enables long-term value for money Published on: 27 Oct 2024 Insight Lessons learned Accountability and oversight Achieving environmental improvement and responding to climate change Published on: 16 Oct 2024 Insight Lessons learned Climate change and net zero Guidance for audit committees on cloud services Published on: 12 Sep 2024 Insight Good practice guides Digital, data and technology Here’s how to make public money work harder Published on: 5 Sep 2024 Insight Opinion Making public money work harder Published on: 29 Jul 2024 Insight Lessons learned Commercial and financial management Government compensation schemes Published on: 23 Jul 2024 Insight Lessons learned Programme delivery Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM) Published on: 3 Apr 2024 Insight Financial audit guidance Search all insights