§ Ind. Code § 3-12-14-3When procedure audit may be conducted; scope of audit

(a) The secretary of state, with the consent of the co-directors of the election
division, may require a procedure audit of an election to be conducted if there is:
(1) an investigation under IC 3-6 relating to the election; or
(2) a recount of the election under IC 3-12.
(b) The secretary of state, with the consent of the co-directors of the election division,
may define the scope of a procedure audit under this chapter.
(c) Notwithstanding subsection (a), the secretary of state may conduct a procedure audit
of a primary or general election after the election occurs.
(d) The secretary of state shall:
(1) determine the number of counties; and
(2) select the counties;
subject to a procedure audit under subsection (c).