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What is a Baseline

Baselines are security configuration items within a client Office 365 tenant for which you can
  1. Deploy a desired configuration state
  2. Monitor for deviations
  3. Remediate back to another state
  4. Re-use and port to another tenant (or group within any tenant)
Examples
Examples of baselines may include:
  1. Configuring the Universal Audit Log to be always on
  2. Configuring a user group to ensure that SMTP client authentication is always OFF
  3. Configuring a unique mobile device access policy