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USMM Program Analysis - SAP Licensing Measurement

Hello SAP Community, a consultation in the company where we work we are in the process of auditing with SAP and have noticed that 497 employees are assigned an incorrect license. For example, today they are assigned a CD-Employee license and running the measurement program (USMM) indicates that they should be assigned a CB-Professional or Limited license.

I am asked to review the USMM program and detail how it works and under what parameters this program observes as incorrect the license that has a user assigned. Please support with this query since I am a little new in abap. thank you very much.

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