VM001.JSON

{
        "policyRule": {
            "if": {
                "allOf": [
                    {
                        "field": "type",
                        "equals": "Microsoft.Compute/virtualmachines"
                    },
                    {
                        "field": "tags.compliance",
                        "contains": "VM001"
                    }
                ]
            },
            "then": {
                "effect": "audit"
            }
        }
    }