Microsoft Office 365 provisioning flow fails with the following error visible in the Okta dashboard:
 

Matching user not found

• Microsoft Office 365 (O365)
• Provisioning
• Error

1. Go to the Microsoft Office 365 application and select the Provisioning tab.
2. Verify that the Deactivate Users option is not enabled (if enabled, please disable it while performing the next steps).
3. Unassign the users who are affected by the "Matching user not found" error.
4. Go to the Import tab and select Import Now.
5. Select the affected users from the Import and match them to the correct Okta users.
6. Enable the Deactivate Users option if it was disabled.

If the issue persists and a Microsoft Graph API "404 User not found" response is visible during the initial app assignment, please open a Microsoft support case. This issue should be investigated on the Microsoft product side for further root cause confirmation.