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ARTICLE · 02 SEPTEMBER 2014

Microsoft’s Auditors Are Not Infallible

Microsoft licensing is a complex, multi-faceted undertaking, with different rules and license metrics applying to different products.

United StatesAccounting and Audit

Microsoft licensing is a complex, multi-faceted undertaking, with different rules and license metrics applying to different products. In the context of software audits initiated by Microsoft, it is important to keep in mind the fact that the auditors hired to perform those investigations are fallible human beings and that they can (and do) make mistakes in their audit analyses.

Frequently, some of the nuances of those rules are overlooked by the auditors during the data-collection phase, with critical questions being left unasked. A good example is the question of which computers in an environment are used and accessed solely by developers for development or testing purposes. Many companies with large development teams purchase MSDN subscriptions that allow those team members to deploy a large variety of Microsoft products for development and testing purposes without purchasing additional licensing. If those developers are working with otherwise expensive server

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