Software publisher audit risk profiles.

These software publisher audit risk profiles cover the vendors that drive the most exposure after a transaction. As of June 2026, Oracle, SAP, Microsoft and IBM remain the most active, with Broadcom following its VMware acquisition, Salesforce and ServiceNow rising fast.

Publisher audit risk profiles

Each profile covers how the publisher licenses, where inherited exposure hides, and what triggers an audit after a change of ownership.

• Broadcom VMware Licensing in M&A: RiskVMware licensing in M&A changed under Broadcom
• IBM Licensing in M&A: Audit RiskIBM licensing in M&A turns on sub capacity reporting
• Microsoft Licensing in M&A: Audit RiskMicrosoft licensing in M&A hides in per core SQL and Windows Server, tenant drift and…
• Oracle Licensing in M&A: Audit RiskOracle licensing in M&A is a leading audit risk
• Salesforce Licensing in M&A: RiskSalesforce licensing in M&A is committed spend, not an audit
• SAP Licensing in M&A: Audit RiskSAP licensing in M&A turns indirect access, user classification and engine metrics into…
• ServiceNow Licensing in M&A: RiskServiceNow licensing in M&A is committed spend, not an audit