IBM Audit Defense — Case Study

IBM Audit Defense for a Leading Japanese Automotive Company

One of the world's largest automotive manufacturers faced an IBM software audit with non-compliance claims totalling ¥1.8 billion. Through comprehensive data validation, strategic negotiation, and expert licensing analysis across global operations, Redress Compliance achieved a 95% reduction — bringing the final settlement to ¥90 million with zero penalties or retroactive fees.

Case StudyIBM Audit DefenseFredrik FilipssonJanuary 2025
¥1.8B → ¥90MInitial IBM audit claim reduced by 95% — saving ¥1.71 billion
95%Reduction in total financial exposure through expert negotiation
Zero PenaltiesNo retroactive fees imposed — settlement covered new deployment licences only

The Challenge

One of the world's largest automotive manufacturers, headquartered in Japan, was subjected to a formal IBM software audit. IBM's findings produced non-compliance claims totalling ¥1.8 billion — a staggering figure that threatened to divert significant resources away from manufacturing, R&D, and global operations.

The company's extensive IT infrastructure supported a complex array of mission-critical functions across a global footprint:

Operational AreaIBM DependencyScale & Complexity
ManufacturingProduction scheduling, quality control systems, plant automationMultiple facilities across Japan, Asia, Europe, and North America
R&DDesign simulation, testing platforms, IP managementGlobal research centres with high-performance computing
Supply ChainLogistics optimisation, supplier management, inventory trackingThousands of suppliers across a multi-tier global supply chain
DistributionDealer management, parts distribution, warranty systemsGlobal distribution networks spanning multiple continents

IBM's audit findings cited three primary compliance issues:

Compliance IssueRoot CauseIBM's Claim
Sub-Capacity Licensing ViolationsDecentralised IT across global facilities led to inconsistent ILMT deployment and reporting gapsFull-capacity licensing applied across virtualised environments
Virtualisation MisconfigurationsRapid adoption of hybrid cloud technologies without corresponding licence adjustmentsOverstated PVU requirements for misconfigured virtual environments
Entitlement MismatchesGlobal operations with multiple procurement channels and legacy agreementsGaps between deployed software and documented entitlements

Global automotive manufacturers are prime audit targets. The combination of decentralised IT structures across dozens of countries, rapid hybrid cloud adoption, virtualisation sprawl, and complex multi-entity licensing creates exactly the kind of environment where IBM's audit methodology produces inflated claims. The larger and more complex the global footprint, the greater the potential for discrepancies — and the higher the initial claim.

The automotive giant's decentralised IT and rapid adoption of hybrid cloud technologies had created a licensing landscape that was extremely difficult to manage internally. To protect its financial position and ensure uninterrupted global operations, the company engaged Redress Compliance.

The Process

Redress Compliance deployed a four-phase audit defence strategy tailored to the complexity of a global automotive manufacturer with operations spanning multiple continents, licensing jurisdictions, and technology environments.

Phase 1: Audit Report Review

What We Did

🔍 Comprehensive Audit Analysis

  • Conducted a detailed analysis of IBM's audit findings, identifying multiple errors in calculations and entitlement mappings
  • Reviewed historical agreements — including terms for sub-capacity licensing and PVU metrics — to establish an accurate compliance baseline
  • Cross-referenced IBM's claimed gaps against actual contractual entitlements across all global entities
  • Identified where IBM had failed to credit existing entitlements or misapplied licensing rules
What We Found

📊 Key Findings

  • Multiple errors in IBM's PVU calculations — particularly in virtualised manufacturing environments
  • Sub-capacity licensing rules misapplied across several global facilities
  • Entitlements from legacy agreements and regional procurement channels not credited by IBM's audit team
  • Significant underutilised licences that could be reallocated to close genuine compliance gaps

Phase 2: Data Collection & Validation

📋 Global Data Validation Process

  1. Collaborated with IT teams across global facilities to collect accurate usage data from on-premise servers, virtual environments, and cloud platforms in Japan, North America, Europe, and Asia-Pacific.
  2. Verified sub-capacity usage calculations against ILMT data across all regions, uncovering misapplied metrics and overestimations by IBM's audit team.
  3. Mapped actual software usage to entitlements across all global entities — identifying underutilised licences and opportunities for reallocation.
  4. Built a comprehensive global Effective Licence Position (ELP) — the definitive record reconciling what was owned versus what was deployed across every facility.

For global enterprises with operations across multiple countries, the Effective Licence Position (ELP) is exponentially more complex — and more valuable. Licensing agreements may have been negotiated at different times, through different IBM channels, and under different terms. Without a unified global view, IBM's audit team can claim gaps that simply do not exist when entitlements are properly consolidated. Redress Compliance specialises in building these cross-border ELPs.

Phase 3: Negotiation with IBM

Armed with accurate global data and a defensible ELP, Redress Compliance engaged IBM's audit team directly:

Negotiation TacticDetailsImpact
Dispute Inflated ClaimsPresented detailed evidence and corrected data challenging IBM's PVU calculations and entitlement mapping errorsEliminated the vast majority of IBM's claimed exposure
Correct Sub-Capacity ViolationsDemonstrated that ILMT data supported sub-capacity licensing where IBM had defaulted to full-capacity calculationsRemoved entire categories of claimed non-compliance
Leverage Long-Standing InvestmentHighlighted the company's significant ongoing investment in IBM technologies and proactive compliance effortsSecured IBM concessions on remaining disputed items
Apply Licensing Policy ExpertiseLeveraged deep knowledge of IBM's licensing policies to counter aggressive interpretations across multiple product familiesReduced financial exposure by 95%

Phase 4: Compliance Optimisation & Future Strategy

Immediate Actions

🔧 Remediation

  • Reallocated unused licences across global operations to address immediate compliance issues — without additional purchases
  • Closed all genuine compliance gaps identified during the internal review
  • Final settlement of ¥90 million covered only additional licences required for new deployments — zero penalties
Long-Term Protection

🛡️ Global Governance

  • Implemented a centralised global licence management strategy with real-time tracking tools
  • Deployed automated compliance checks across all global facilities
  • Delivered IBM licensing training for IT and procurement teams worldwide
  • Established governance practices to prevent recurrence across all regions

The Outcome

MetricBefore RedressAfter RedressResult
IBM Audit Claim¥1,800,000,000¥90,000,000🟢 95% reduction
Savings Achieved¥1,710,000,000🟢 ¥1.71 billion saved
Penalties / Retroactive FeesRisk of full penalties$0🟢 Zero penalties
Settlement CompositionNew deployment licences only🟢 Forward-looking only
Operational DisruptionRisk to global productionZero disruption🟢 Manufacturing unaffected
Future ReadinessDecentralised, manual trackingCentralised real-time monitoring🟢 Global compliance governance
"

Facing a claim of this magnitude was daunting, but Redress Compliance turned it around. Their expertise saved us billions and ensured our global operations remained unaffected. They resolved the immediate issue and gave us the tools to manage licensing more effectively going forward.

— IT Director, Leading Japanese Automotive Manufacturer

Why This Case Matters for Global Enterprises

This case demonstrates a pattern we see repeatedly in IBM audits of global manufacturers: the initial claim bears little resemblance to the actual compliance position. IBM's audit methodology — particularly when applied across decentralised, multi-country operations — systematically produces inflated figures. The 95% reduction achieved here was not the result of negotiation theatrics; it was the result of accurate data, expert analysis, and a thorough understanding of IBM's licensing policies applied across a complex global environment.

Key Takeaways for ITAM Professionals

✅ IBM Audit Defence Lessons — Global Operations

  1. Centralise your global licence position before IBM does. Decentralised IT structures with multiple procurement channels create exactly the gaps IBM's auditors exploit. A unified global ELP is your primary defence.
  2. IBM's audit methodology inflates claims in virtualised environments. PVU calculations across virtualised manufacturing and R&D systems are routinely overstated. Independent verification with accurate ILMT data is essential.
  3. Legacy entitlements are often uncredited. When multiple agreements exist across regions and time periods, IBM's audit team frequently fails to credit all entitlements. A thorough contract archaeology exercise can eliminate entire categories of claimed non-compliance.
  4. Unused licences can close compliance gaps for free. Global enterprises almost always have over-provisioned or underutilised licences that can be reallocated — avoiding the need for additional purchases entirely.
  5. Implement global governance before the next audit. Real-time tracking, automated compliance monitoring, and centralised licence management are the most cost-effective defences against future audit exposure.
  6. The final settlement should be forward-looking. In this case, the ¥90 million settlement covered only licences required for new deployments — no penalties, no retroactive fees. This is achievable when you have the data and expertise to challenge IBM's initial position.

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Redress Compliance has defended global enterprises against multi-billion yen IBM audit claims — and delivered 95%+ reductions. Our team includes former IBM employees with 200+ years of collective IBM licensing experience. We operate globally with offices in the US, Ireland, and Dubai.

FF

Fredrik Filipsson

Co-Founder @ Redress Compliance

20+ years in enterprise software licensing. Former IBM, SAP, and Oracle. 11 years as an independent consultant advising 500+ enterprise clients — including numerous Fortune 500 companies — on Oracle, Microsoft, SAP, IBM, Salesforce, and ServiceNow licensing, contract negotiations, and cost optimisation.

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