| Audit records can be generated from various components within the information system, such as network interfaces, hard disks, modems, etc. From an application perspective, certain specific application functionalities may be audited as well.
The list of audited events is the set of events for which audits are to be generated. This set of events is typically a subset of the list of all events for which the system is capable of generating audit records (i.e., auditable events, time stamps, source and destination addresses, user/process identifiers, event descriptions, success/fail indications, filenames involved, and access control or flow control rules invoked).
Organizations may define the organizational personnel accountable for determining which application components shall provide auditable events.