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ARTICLE · 08 MAY 2014

Software Audits: Strategies For Licensees

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
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Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

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If you have received a software audit request from your software vendor, you are not alone.

United StatesAccounting and Audit
Julie Korostoff
Julie Korostoff
Joseph DiCioccio
Joseph DiCioccio
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Audits Have Become More Common

If you have received a software audit request from your software vendor or one of the industry trade groups representing software publishers, such as the Software & Information Industry Association ("SIIA")1 or the Business Software Alliance ("BSA")2 you are not alone. Over the past five years,3 software audits have become an increasingly common revenue-leakage recovery tool for software vendors. According to a survey published in December 20124 by International Data Corporation ("IDC"),5 64% of the 334 surveyed enterprises were audited or had a license review over the prior 18 to 24 months, 36% were audited twice in that time period, and 10% were audited more than three times.6 The surveyed enterprises were most frequently audited by Microsoft (51%), followed by Oracle (27%), IBM (24%), SAP (22%), Adobe (19%), Symantec (12%), and other vendors (24%). Following the software audits, more than half of the survey participants made true-up

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