I think he refers to Microsoft auditing a business' licence compliance. Have you aquired the correct amount of licenses for all the instances you are running and accessing. Microsoft licensing is so insanely complex that even if you ask 2 MS sales reps what licenses you need to cover a certain scenario, you will get a different answer each time. This is also why an audit almost 100% results in finding non-compliance.

https://www.npifinancial.com/smartspend-bulletins/the-anatom...