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Hi, where you want to use AND put "&&" instead.
Another possible soultion would look like:
FlagTest = Calculate(Sum(Audits[#targeted]),
FILTER(Products Identifier,'Products Identifier'[Attribute Identifier] = "innos" &&
'Products Identifier'[Attribute Value] = "YES" ||
'Products Identifier'[Attribute Identifier]="msl_gm" &&
'Products Identifier'[Attribute Value] = "YES" ||
Products[ManualFile Category] = "IMP"
I wrote that free-hand so I wouldn't trust that it is fully functioning, but I hope it is a step in the right direction.