This security setting determines whether the OS audits user attempts to access non-Active Directory objects. Audit is only generated for objects that have system access control lists (SACL) specified, and only if the type of access requested (such as Write, Read, or Modify) and the account making the request match the settings in the SACL.
The administrator can specify whether to audit only successes, only failures, both successes and failures, or to not audit these events at all (i.e. neither successes nor failures).
If Success auditing is enabled, an audit entry is generated each time any account successfully accesses a non-Directory object that has a matching SACL specified.
If Failure auditing is enabled, an audit entry is generated each time any user unsuccessfully attempts to access a non-Directory object that has a matching SACL specified.
Note that you can set a SACL on a file system object using the Security tab in that object's Properties dialog box.