The cryptographic functionality provided by the McpCryptoApi and the key management functionality provided by Security Center are built on top of and use Microsoft Crypto APIs. For information on FIPS 140-2 certification of Microsoft Crypto APIs, refer to the Microsoft Security Policy associated with the Microsoft operating system running on your system. The Security Policy can be found on NIST's website listing the FIPS 140-1 and 140-2 Validated Cryptography Modules

http://csrc.nist.gov/groups/STM/cmvp/documents/140-1/1401val2015.htm