268Single audit or program of audits may be required

268  Single audit or program of audits may be required   The Secretary may require, under section 266 or 267, a single audit, or a program of audits, to be conducted in relation to a specified matter or matters included in a specified class of matters. Note: If the Secretary has required a program of audits to be conducted in relation to a matter, the Secretary may also require additional audits to be conducted in relation to the matter (see subsection 33(1) of the Acts Interpretation Act 1901).