FY2026 NDAA, Section 1007 ("Use of technology using artificial intelligence to facilitate audit of the financial statements of the Department of Defense for fiscal year 2026")

Proposed 2025-03-14 | Enacted 2025-12-18 | Official source

Summary

Encourages the Secretaries of Defense, Army, Navy, and Air Force to use AI for auditing financial statements. Requires the Director of the Chief Digital and AI Office to oversee AI adoption for financial management, coordinating with relevant defense officials.

This summary is awaiting validation (peer review by a second AGORA editor).

Key facts

🏛️ This document has been enacted by the United States Congress. For authoritative text and metadata, visit the official source.

🎯 This document primarily applies to the government, rather than the private sector.

📜 This document's name is National Defense Authorization Act for Fiscal Year 2026, Section 1007 ("Use of technology using artificial intelligence to facilitate audit of the financial statements of the Department of Defense for fiscal year 2026"). AGORA also tracks this document under the name FY2026 NDAA, Section 1007 ("Use of technology using artificial intelligence to facilitate audit of the financial statements of the Department of Defense for fiscal year 2026"). It is part of FY2026 NDAA.

↳ This document is part of a longer one: FY2026 NDAA. Some AGORA documents are "split off" from longer documents that mix AI and non-AI content, such as omnibus authorization or appropriations laws in the United States Congress. Read more >>

Themes AI risks, applications, governance strategies, and other themes addressed in AGORA documents.

Thematic tags for this document are awaiting validation (peer review by a second AGORA editor).

Governance strategies (1)

Convening This tag applies to documents that facilitate, require, set conditions on, or otherwise address the convening of different stakeholders in AI systems - for example, to share feedback or to participate in its development or deployment.

AI application areas (1)

Business services and analytics

Full text

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Thematic tags for this document are awaiting validation (peer review by a second AGORA editor).

SEC. 1007. USE OF TECHNOLOGY USING ARTIFICIAL INTELLIGENCE TO FACILITATE AUDIT OF THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE FOR FISCAL YEAR 2026. (a) Use of AI Technology for Audits.--The Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, and the Secretary of the Air Force shall encourage, to the greatest extent practicable, the use of technology that uses artificial intelligence or machine learning for the purpose of facilitating audits of the financial statements of the Department of Defense.

(b) Implementation of AI Technology for Audits.--The Director of the Chief Digital and Artificial Intelligence Office of the Department, in coordination with the Under Secretary of Defense for Research and Engineering and the Inspector General of the Department, shall oversee the adoption of artificial intelligence and machine learning technologies in support of financial management and enterprise business operations.