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Microsoft Licensing — Pre-Renewal Internal Audit

Microsoft Licensing Usage Review Template: Internal Audits Before Renewal

Before entering a Microsoft agreement renewal, enterprises should conduct a thorough internal licensing usage review — a self-audit that compares what you have licensed against what's actually in use. This proactive review empowers CIOs and sourcing professionals to identify unused licences ("shelfware"), spot shortfalls, optimise allocations, and enter renewal discussions with data-driven leverage. This guide provides a practical 8-step template for conducting that internal audit.

📅 July 2025📋 Internal Audit Template✍️ Fredrik Filipsson

The 8-Step Internal Licensing Review

1

Define Scope & Objectives

Determine which Microsoft products and services to review — ideally all major licences: M365/O365, Windows Server, SQL Server, Dynamics 365, Azure consumption. If a full sweep is overwhelming, focus on highest-spend areas first.

🎯
Objective: Identify unused licences to eliminate, discover under/over-licensed situations, establish a clean Effective Licence Position (ELP) for negotiations
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Timing: Perform 3–6 months before EA expiration so findings inform your renewal strategy
2

Assemble the Review Team

An internal audit should be a cross-functional effort with clearly assigned ownership.

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SAM Lead: Coordinates the review, ensures process is followed and results documented
⚙️
IT Operations: Provides deployment and usage data — M365 admin reports, server inventories, VM counts
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Procurement: Gathers entitlements — purchase records, contracts, Microsoft Licence Statements (MLS)
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Finance: Quantifies costs of unused licences and validates spending data
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Business Unit Reps: Verify whether users still need certain software — critical for user-based services

A common pitfall is not assigning clear ownership. Make sure someone is accountable for driving the project and chasing down all the pieces. An internal audit works best when it's understood who delivers which data and by when.

3

Gather Usage Data

Collect data on actual usage and deployments across all environments.

☁️
Cloud Services: M365 admin centre active user counts per subscription (E3, E5, etc.). Azure Portal/Cost Management for consumption. Identify inactive accounts — assigned licence but no login in X days
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On-Premises: Run discovery tools/scripts to list Windows Server, SQL Server, SharePoint installations. Use SCCM/MECM or SAM tools. Capture version and edition information — licensing depends on these
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User & Device Counts: Verify qualified devices/users for products licensed per user or device (Windows Enterprise, Office installs)
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Feature Utilisation: For higher-tier licences (M365 E5), check if premium features are actually being used. Users with E5 but only using core Office apps may be fine with E3
Create a central spreadsheet or inventory consolidating all information. Each row = a product/SKU with columns for "Licences Entitled", "Currently Deployed/Assigned", "Actively Used", and notes on usage levels. This forms the basis of your Effective Licence Position.
4

Compile Entitlement Records

In parallel with usage data, collect all records of what your organisation owns.

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EA/Contract Documents: List quantities of each product under your agreement
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Microsoft Licence Statement (MLS): Volume licence entitlements report. Review for accuracy — ensure all affiliates and purchases are included. Note: MLS may not include CSP or OEM purchases
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CSP & Other Channels: Purchases via CSP, Open, MPSA — every licence counts
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True-Up Records: Last true-up showing where you added licences — provides growth insight
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VLSC/EA Portal: Generate a current licence summary to cross-reference

Compare EA, CSP & MCA contract models

EA vs CSP vs MCA Guide →
5

Reconcile: Identify Gaps & Surpluses

Compare usage vs entitlements to find discrepancies. This builds your Effective Licence Position (ELP).

📉 Unused Licences (Surplus)

Licences you have but aren't using. E.g., 1,000 Visio Pro licences purchased but only 600 in use = 400 potential cuts. Cloud: 500 E5 assigned but 450 active = 50 to remove or downgrade.

⚠️ Under-Licensed (Shortfall)

Usage beyond entitlements = compliance gap. E.g., 110 SQL Server Enterprise instances running but only 100 licensed. Address before an audit finds it.

📦 Oversized Licences

Right number but wrong edition/plan. E.g., all users on E5 but only 10% of E5 features used — many could downgrade to E3 or E1. Right-size licence levels based on actual usage patterns.

🔁 Duplicate / Redundant

Users consuming two licences for the same service due to misconfiguration. E.g., a user with both E3 and E5, or overlapping security add-ons. Eliminating this waste is immediate savings.

6

Validate & Investigate Findings

Don't act in a vacuum. Validate findings with stakeholders before making cuts.

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50 inactive O365 accounts? Confirm with HR/IT that users have left the company
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Department has 100 Project licences but 70 active? Ask if the 30 can be eliminated or if there's seasonal usage not captured
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Server product counts: confirm with infrastructure team — automated scanners can miss or double-count

This step ensures you don't inadvertently cut something needed, and gets buy-in from business units.

7

Take Action on Quick Wins

If your review uncovers unused licences, start addressing them before renewal.

♻️
Reharvest: Reclaim licences from inactive users and put them back in the pool. Assign reclaimed licences before buying new ones
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Reduce Consumption: In Azure, shut down unneeded resources for immediate cost savings
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True-Down Plans: Note every licence to terminate or reduce at renewal. No penalties for reducing quantities when an EA term ends — Microsoft expects you to right-size
🛡️
Fix Gaps: Resolve compliance shortfalls now. Better to quietly purchase a few licences than have Microsoft discover the issue in an audit
8

Document Everything in a Licence Review Template

Compile all findings into a clear report that can be used internally and in negotiations. This is your Effective Licence Position — the foundation for a data-driven renewal.

📋 Sample Licence Review Template

Product / SKUEntitledIn UseUnused (to Cut)Action Plan
Office 365 E51,00095050Renew 950. Consider downgrading some to E3 if E5 features unused.
Visio Plan 220012080Renew only 120. Drop 80 unused licences.
Windows Server Std50 cores50 cores0Renew all 50. Usage aligns with entitlement.
SQL Server Enterprise40 cores48 cores–8 (gap)Purchase 8 additional cores before renewal to resolve compliance gap.
Power BI Pro500320180Renew 320. Evaluate if some can use free Power BI instead.
Azure Consumption$500K/yr$450K/yr$50K headroomReduce commitment to $450K or plan for growth before committing.
Having this documented not only guides your renewal negotiation — you have a clear idea of what to ask for and can resist pressure to renew unused items — but also demonstrates good IT governance if Microsoft or auditors ask how you manage licences.

Real-World Examples

1

Eliminating Shelfware

Global Manufacturer

Internal audit 6 months before EA renewal discovered ~300 M365 E3 licences assigned to ex-employees or unused test accounts. These had quietly accumulated as people left or projects ended — the company still paid for all of them. Additionally, 100 users with E5 licences were not using any E5-specific features (only email and Office apps).

✅ Outcome:

Planned 300-seat reduction and 100 E5→E3 downgrades in the renewal — avoiding ~15% of Office 365 costs. Estimated $200,000 saved over 3 years. The audit findings gave concrete leverage to negotiate a smaller, optimised EA.

2

Ensuring Compliance

IT Services Firm

Self-assessment found the firm had rapidly added Windows Server VMs to Azure that weren't covered under existing licences (which only covered on-prem, not some Azure deployments). The internal review flagged this compliance gap before Microsoft's auditors got involved.

✅ Outcome:

Addressed the gap by properly using Azure Hybrid Benefit and purchasing additional core licences. Avoided a potentially hefty true-up surprise. CIO used this example to justify the importance of regular licence tracking to the CFO.

3

Data-Driven Negotiation

Large Retailer

Before renewal, the enterprise inventoried all Microsoft licences and usage. Microsoft's sales team came with a renewal quote assuming 1,000 Visio and 800 Power BI Pro (based on previous EA). The company countered with data showing only ~600 Visio and ~500 Power BI actually in use.

✅ Outcome:

Negotiated the proposal down to actual usage numbers, eliminating hundreds of unnecessary licences. Microsoft accepted because the customer had clear evidence. Concrete usage data prevents overselling — Microsoft can't easily push licences you don't need if you have the facts.

Across all three examples, organisations that "did their homework" with internal licence reviews were better prepared for renewals and achieved substantially better outcomes — both in cost savings and compliance risk mitigation.

Recommendations

📅

Schedule Regular Internal Audits

Don't wait for a Microsoft-initiated audit or the eve of renewal. Establish an annual or semi-annual cadence tied to the true-up cycle or a few months before renewal. Consistency is key — track usage trends over time, not just once.

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Use Tools & Templates

Leverage SAM tools to automate data collection — M365 admin centre, Azure Cost Management, third-party SAM platforms. Develop or adopt a standard Licence Review Template (spreadsheet or dashboard) so you cover all bases each audit and can compare results year over year.

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Involve the Right Stakeholders

IT knows deployment and user needs, procurement knows contracts and costs, finance knows budget impacts. Consider involving an internal auditor or compliance officer. Senior management support underscores the initiative's importance and ensures cooperation from all departments.

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Document Everything

Keep meticulous records of findings and data sources. If you reclaim 100 licences, note how. If you identify 50 to cut at renewal, include that in a formal recommendation report. Documentation helps in negotiations, proves good faith in audits, and trains new team members on the process.

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Optimise Before You Renew

Treat the review as an opportunity: reassign purchased-but-never-allocated licences, remove services that aren't needed, shut down unused Azure resources. The real waste in modern licensing is often over-licensing, not under-licensing — focus on eliminating excess. Any reductions now will be reflected in lower renewal needs.

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Leverage Findings in Negotiations

Use the outcome as a negotiation tool. Confidently assert what you need (and don't). If Microsoft's proposal includes licences above your demonstrated need, push back with data. Showing you've done an internal audit signals you're a savvy customer — deterring aggressive upselling and potentially discouraging formal audits.

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Consider Third-Party Expertise

If you lack resources or knowledge for a deep review, engage an independent licensing consultant (like Redress Compliance). They provide unbiased assessment, specialised tools, and often find savings or gaps that in-house teams miss. An external review validates your findings and adds credibility when negotiating with Microsoft.

An independent licence usage review before renewal is the highest-ROI step you can take. Our Microsoft Optimisation Services cover licence inventory analysis, usage data gathering, ELP generation, shelfware identification, compliance gap assessment, right-sizing recommendations, and renewal negotiation support. Most engagements identify savings worth multiples of the advisory investment.

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FF

Fredrik Filipsson

Co-Founder, Redress Compliance

Fredrik Filipsson brings over 20 years of experience in enterprise software licensing, including senior roles at IBM, SAP, and Oracle. For the past 11 years, he has advised Fortune 500 companies and large enterprises on complex licensing challenges, contract negotiations, and vendor management — consistently delivering outcomes that save clients millions.

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