How "Bake sound to F-Curves" works?

Good morning.

I would like to know how the function "Bake sound to F-Curves" works (Graph editor) ?
Is this the function use the Fourier analysis (Fast Fourier Transform, Short-Time Fourier Transform) ? I need as much information as possible.

I write diploma work about Blender (a visualization music).

I will be grateful for your response.