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+# MFA Enforcement Gaps
+
+## Professional Summary
+
+This script identifies users in a Microsoft 365 tenant who are not effectively protected by Multi-Factor Authentication (MFA). It highlights accounts with no registered MFA methods and flags users explicitly excluded from Conditional Access (CA) policies, providing a clear view of MFA enforcement gaps across the organisation.
+
+The output supports security hardening, audit readiness, and governance decision-making with minimal operational overhead.
+
+## Why It Matters
+
+In many tenants, MFA is assumed to be “on” globally, yet exceptions quietly accumulate over time:
+legacy service accounts, temporary exclusions, break-glass users, or staff onboarded before policy maturity.
+
+These gaps are often discovered **only during incidents or audits**.
+
+This script surfaces those risks proactively, allowing security teams to:
+- Detect silent exposure before compromise
+- Validate Conditional Access design assumptions
+- Demonstrate effective access controls to auditors and stakeholders
+
+## Benefits
+
+- Protects work accounts by exposing users without strong authentication
+- Reduces cyber risk by identifying high-impact misconfigurations
+- Improves compliance posture aligned with ISO 27001, GDPR best practices, and Zero Trust
+- Strengthens defence in depth by validating MFA + Conditional Access together
+- Improves audit outcomes with evidence-based reporting
+- Builds confidence in identity security controls with measurable insight
+
+# [PnP PowerShell](#tab/pnpps)
+
+```powershell
+
+$ErrorActionPreference = 'Stop'
+
+# ==============================
+# Authentication Configuration
+# ==============================
+
+$TenantId    = ""   # e.g. contoso.onmicrosoft.com
+$ClientId   = ""   # App Registration Client ID
+$Thumbprint = ""   # Certificate Thumbprint
+
+$requiredScopes = @(
+    'User.Read.All',
+    'Directory.Read.All',
+    'Policy.Read.All',
+    'AuthenticationMethod.Read.All'
+)
+
+# ==============================
+# Connect to Microsoft Graph
+# ==============================
+
+$graphContext = Get-MgContext
+
+if (-not $graphContext) {
+
+    if ($TenantId -and $ClientId -and $Thumbprint) {
+
+        Connect-MgGraph `
+            -TenantId $TenantId `
+            -ClientId $ClientId `
+            -CertificateThumbprint $Thumbprint `
+            -NoWelcome
+
+    } else {
+
+        Connect-MgGraph `
+            -Scopes $requiredScopes `
+            -NoWelcome
+    }
+}
+
+# ==============================
+# Data Collection
+# ==============================
+
+$users = Get-MgUser -All -Property Id,DisplayName,UserPrincipalName,AccountEnabled,UserType
+
+$enabledCAPolicies = Get-MgConditionalAccessPolicy -All |
+    Where-Object { $_.State -eq 'enabled' }
+
+$excludedUserIds = $enabledCAPolicies |
+    ForEach-Object { $_.Conditions.Users.ExcludeUsers } |
+    Where-Object { $_ } |
+    Select-Object -Unique
+
+# ==============================
+# MFA Evaluation
+# ==============================
+
+$results = foreach ($user in $users) {
+
+    if (-not $user.AccountEnabled -or $user.UserType -ne 'Member') {
+        continue
+    }
+
+    $authMethods = Get-MgUserAuthenticationMethod -UserId $user.Id
+
+    $hasStrongMfa = $authMethods |
+        Where-Object {
+            $_.'@odata.type' -match 'microsoftAuthenticator|fido2|phoneAuthenticationMethod'
+        }
+
+    [PSCustomObject]@{
+        DisplayName       = $user.DisplayName
+        UserPrincipalName = $user.UserPrincipalName
+        MFARegistered     = [bool]$hasStrongMfa
+        ExcludedFromCA    = $excludedUserIds -contains $user.Id
+        RiskStatus        = if (-not $hasStrongMfa -or ($excludedUserIds -contains $user.Id)) {
+                                'MFA Gap'
+                            } else {
+                                'Protected'
+                            }
+    }
+}
+
+# ==============================
+# Output
+# ==============================
+
+$results |
+    Where-Object { $_.RiskStatus -eq 'MFA Gap' } |
+    Sort-Object ExcludedFromCA, MFARegistered |
+    Export-Csv -Path '.\MFA-Enforcement-Gaps.csv' -NoTypeInformation -Encoding UTF8
+
+
+```
+
+
+
+## Usage
+1. Run from a secure admin workstation
+2. Ensure the executing identity has:
+    - Global Reader or Security Reader
+    - Graph API consent for required scopes
+3. Review the generated CSV:
+    - Prioritise users excluded from Conditional Access
+    - Validate whether exclusions are intentional and justified
+
+## Output
+**MFA-Enforcement-Gaps.csv**
+
+| Column | Description |
+|-----------|-----------|
+| DisplayName |	User display name |
+| UserPrincipalName |	Sign-in identity |
+| MFARegistered |	Strong MFA methods detected |
+| ExcludedFromCA |	Explicit CA exclusion |
+| RiskIndicator |	MFA Gap / Protected |
+
+## Notes
+
+- This script focuses on effective MFA protection, not legacy per-user MFA states
+- Conditional Access exclusions represent the highest risk signal
+- Designed to scale across large tenants using Graph paging and filtering
+- Suitable for scheduled execution and security reporting pipelines
+
+
+## Contributors
+
+| Author(s) |
+|-----------|
+| [Josiah Opiyo](https://github.com/ojopiyo) |
+
+*Built with a focus on automation, governance, least privilege, and clean Microsoft 365 tenants—helping M365 admins gain visibility and reduce operational risk.*
+
+
+## Version history
+
+Version|Date|Comments
+-------|----|--------
+1.0|Jan 21, 2026|Initial release
+
+
+[!INCLUDE [DISCLAIMER](../../docfx/includes/DISCLAIMER.md)]
+