It is true that God tempts no man (James 1:13-15). However, even our Lord was "led by the Spirit" into the wilderness in order to BE tempted by Satan (Mat 4:1). Job was also tested by God at the hands of Satan:
Job 1:8 Then the LORD said to Satan, "Have you considered my servant Job? There is no one on earth like him; he is blameless and upright, a man who fears God and shuns evil."
Job 1:9 "Does Job fear God for nothing?" Satan replied.
Job 1:10 "Have you not put a hedge around him and his household and everything he has? You have blessed the work of his hands, so that his flocks and herds are spread throughout the land.
Job 1:11 But stretch out your hand and strike everything he has, and he will surely curse you to your face."
Job 1:12 The LORD said to Satan, "Very well, then, everything he has is in your hands, but on the man himself do not lay a finger." Then Satan went out from the presence of the LORD.
Ray has stated that the "Lord's Prayer" is an outline of how our prayers should be. In a sense, it is an illustration of the concepts we should pray about. Maybe the concept of, "lead us not into temptation" is in line with:
Psa 51:10 Create in me a clean heart, O God; and renew a right spirit within me.
If there exists a clean heart, then there wouldn't be the desire to sin in the first place. Remember:
Mat 15:19 For out of the heart come evil thoughts, murder, adultery, sexual immorality, theft, false testimony, slander.
Mat 15:20 These are what defile you. ...
Which directly lines up with James 1:13-15.
Others will correct me if I am wrong, but there are times when God brings about the circumstances to test our hearts, and the majority of the other times are when our hearts' desires lead us to be tempted.
Hope this helps; In Him,
John