Organizational units—GPOs that are linked to the organizational unit that is highest in the Active Directory hierarchy are processed first, then GPOs that are linked to its child organizational unit, and so on. Finally, the GPOs that are linked to the organizational unit that contains the user or computer are processed.
At the level of each organizational unit in the Active Directory hierarchy, one, many, or no GPOs can be linked. If several GPOs are linked to an organizational unit, their processing is in the order that is specified by the administrator, on the Linked Group Policy Objects tab for the organizational unit in GPMC. The GPO with the lowest link order is processed last, and therefore has the highest precedence.
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