Compliance testing is the most important during software license audits. This is because compliance testing verifies that the organization is adhering to software licensing rules and regulations, and that the organization is using the software legally. Compliance testing ensures that the organization is not in violation of any software licenses, and that all software licenses are up to date and valid.
During software license audits, it is important to assess the compliance of an organization with its software license agreements. This includes verifying the number of licenses purchased, the terms of the agreements, and the actual use of the software. Compliance testing is the process of evaluating the organization's compliance with its software license agreements to determine if it is using the software within the terms of the license agreement.
Reference:
ISACA. (2021). 2021 CISA Review Manual, 27th Edition. ISACA. (Chapter 6, Software Acquisition, Development, and Maintenance)