Tag: Netherlands

At the beginning of 2026, the Netherlands Court of Audit published a report on the use of taxpayers’ money to fund both voluntary and obligatory energy saving measures. To carry out the audit we relied heavily on AI to analyse the data and map the overlap between incentives and obligatory measures. In this article we explain how we approached the audit topic and the use we made of AI.

The application of algorithms and artificial intelligence (AI) technology in government provides many opportunities for improving governmental processes, public service delivery, citizen engagement, and helping solve social challenges. As a result, this kind of technology is increasingly becoming a more important part of how governments operate. However, the introduction of AI also introduces risks if not deployed responsibly. For instance, AI might contain biases that lead to discriminatory outcomes or personal data may not be adequately protected. A lack of transparency when using the technology might lead to governance challenges. 

Many Supreme Audit Institutions (SAIs) have in recent decades adopted performance auditing as one of their main tasks. Performance audits extend a SAI’s role from main public auditor to judge, jury and even management consultant. INTOSAI has promoted performance auditing as a method to establish the economy, effectiveness and efficiency of government policy (‘the 3Es’) and a means to strengthen government accountability and transparency. 

Algorithms can make government operations opaque, or a “black box.” With limited guidelines available, how can SAIs assess whether governments are using algorithms in a responsible and lawful manner? With its January 2021 report “Understanding Algorithms,” the Netherlands Court of Audit (NCA)…

When the beginning of the COVID-19 pandemic hit in early 2020, the Netherlands Court of Audit (NCA) was working on a five-year “Sharaka” cooperative program with seven partner Supreme Audit Institutions (SAIs) from Algeria, Iraq, Jordan, Morocco, Palestine, Sudan and Tunisia. Sharaka means partnership in Arabic, and the program aspires to…