This bill amends the Homeland Security Act of 2002 to establish new oversight requirements for the Department of Homeland Security's intelligence operations. It specifically directs the Under Secretary for Intelligence and Analysis to conduct an annual audit of the information systems and bulk data held by the Office of Intelligence and Analysis. The legislation defines "bulk data" as large quantities of data acquired without specific identifiers, where a significant portion is unlikely to have intelligence or operational value. The Under Secretary must also notify relevant congressional committees within 30 days of the first use of any new bulk data set and report any subsequent changes to its terms and conditions. Furthermore, the findings and results of each annual audit must be submitted to these committees within 30 days of completion. To ensure accountability and effectiveness, the bill mandates that the Comptroller General of the United States conduct a review within four years of enactment. This review will assess the implementation of the annual audit requirement, identify challenges, and provide recommendations for improving the audits.