that offered the same product on the same date and time that the product was ordered. (2) Data system The Secretary shall ensure that order information listed in paragraph (1) is entered into the Federal Procurement Data System described in section 1122 of title 41, United States Code. (h) Limitation on information disclosure In any contract awarded to an online marketplace provider pursuant to subsection (a), the Secretary of Defense shall require that the provider agree not to sell or otherwise make available to any third party any of the information listed in subsection (g)(1) in a manner that identifies the Federal Government, or any of its departments or agencies, as the purchaser, except with written consent of the Secretary. (i) Definitions In this section: (1) Online marketplace provider The term online marketplace provider means a commercial, non-Government entity providing an online portal for the purchase of commercial products. The term does not include an online portal managed by the Government for, or predominantly for use by, Government agencies. (2) Commercial product The term commercial product means a commercially available off-the-shelf item, as defined in section 104 of title 41, United States Code, except the term does not include services. 102. Performance of incurred cost audits (a) In general (1) Performance of incurred cost audits Chapter 137 of title 10, United States Code, is amended by inserting after section 2313a the following new section: 2313b. Performance of incurred cost audits (a) Compliance with standards of risk and materiality For purposes of performing an incurred cost audit of costs associated with a contract of the Department of Defense, the Secretary of Defense shall comply with commercially accepted standards of risk and materiality. (b) Audits of indirect costs Notwithstanding any other provision of law, a contractor of the Department of Defense may present, and the Secretary of Defense shall accept without performing additional audits or reviews, a summary of audit