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")

Summary

Encourages the Secretaries of Defense, Army, Navy, and Air Force to use AI and machine learning technologies to facilitate audits of the Department of Defense's financial statements for fiscal year 2026.

Oversees the Director of the Chief Digital and Artificial Intelligence Office, in coordination with the Under Secretary of Defense for Research and Engineering and the Inspector General, in adopting AI and machine learning technologies to support financial management and enterprise business operations.

Encourages the use of AI to facilitate Department of Defense financial statement audits for FY 2026.

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.

Requires the Chief Digital and AI Office Director, in coordination with the Under Secretary of Defense for Research and Engineering and the Inspector General of the Department, to oversee AI adoption in financial management and business operations.

(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.