Windows Diagnostic is not enabled for Azure Windows Virtual Machine Scale Set, this may make audit challenging.
In Terraform -
References:
https://learn.microsoft.com/en-us/azure/virtual-machines/windows/extensions-diagnostics
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/windows_virtual_machine_scale_set#settings
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/windows_virtual_machine_scale_set#extension