internal/functions/Get-AzOpsPolicyExemption.ps1

function Get-AzOpsPolicyExemption {

    <#
        .SYNOPSIS
            Discover all custom policy exemptions at the provided scope (Management Groups, subscriptions or resource groups)
        .DESCRIPTION
            Discover all custom policy exemptions at the provided scope (Management Groups, subscriptions or resource groups)
        .PARAMETER ScopeObject
            The scope object representing the azure entity to retrieve excemptions for.
        .EXAMPLE
            > Get-AzOpsPolicyExemption -ScopeObject (New-AzOpsScope -Scope /providers/Microsoft.Management/managementGroups/contoso -StatePath $StatePath)
            Discover all custom policy exemptions deployed at Management Group scope
    #>


    [OutputType([Microsoft.Azure.Commands.ResourceManager.Cmdlets.Implementation.Policy.PsPolicyExemption])]
    [CmdletBinding()]
    param (
        [Parameter(Mandatory = $true, ValueFromPipeline = $true)]
        [Object]
        $ScopeObject
    )

    process {
        if ($ScopeObject.Type -notin 'resourceGroups', 'subscriptions', 'managementGroups') {
            return
        }

        switch ($ScopeObject.Type) {
            managementGroups {
                Write-PSFMessage -Level Debug -String 'Get-AzOpsPolicyExemption.ManagementGroup' -StringValues $ScopeObject.ManagementGroupDisplayName, $ScopeObject.ManagementGroup -Target $ScopeObject
            }
            subscriptions {
                Write-PSFMessage -Level Debug -String 'Get-AzOpsPolicyExemption.Subscription' -StringValues $ScopeObject.SubscriptionDisplayName, $ScopeObject.Subscription -Target $ScopeObject
            }
            resourcegroups {
                Write-PSFMessage -Level Debug -String 'Get-AzOpsPolicyExemption.ResourceGroup' -StringValues $ScopeObject.ResourceGroup -Target $ScopeObject
            }
        }
        Get-AzPolicyExemption -Scope $ScopeObject.Scope -WarningAction SilentlyContinue -ErrorAction Continue | Where-Object ResourceId -match $ScopeObject.scope -ErrorAction Continue
    }

}