Using AI and Data Analysis in a Performance Audit to Determine Overlap Between Energy Efficiency PoliciesÂ
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.