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ARTICLE · 15 MARCH 2017

Oracle Audit Risks

Oracle maintains what I consider to be the most aggressive audit program of any major software publisher.

United StatesAccounting and Audit

Oracle maintains what I consider to be the most aggressive audit program of any major software publisher. Its licensing rules can be extremely difficult to understand, and they frequently are not clearly stated in the applicable license agreements. Moreover, Oracle's License Management Services (LMS) team typically is unforgiving when it comes time to apply those rules, and it often uses Oracle's ambiguous license terms and confusingly constructed contracts to prepare audit findings that can cause heart palpitations for business owners.

Companies that have been audited by Oracle can (and sometimes do) attest to its distinctiveness in this regard. Among other publishers, Microsoft is similarly inflexible in the application of its license rules, but those rules generally are more clearly stated and accessible for software asset management teams. Conversely, IBM's licensing rules can be even more byzantine than Oracle's, but my experience is that it often is

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