What Audit entries are
Audit entries provide a record of administrator actions and some internal events in the SMC.
Internal events in the SMC that produce audit entries include creation, modification and deletion of elements, administrator logons, and the execution of scheduled tasks. This data is useful, for example, when troubleshooting the cause of malfunctions caused by undocumented configuration changes.
Only the Management Server and the Log Server send audit entries. The audit entries are stored on the Management Server or the Log Server that originally created them.