Latest version of NSG flow log is not enabled via Azure Network Watcher Flow Log, lack of logs may hamper incident response activities.
In Azure Console -
In Terraform -
References:
https://learn.microsoft.com/en-us/azure/network-watcher/network-watcher-nsg-flow-logging-overview#log-format
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/network_watcher_flow_log