The audit_user file may be used to selectively audit more, or fewer, auditing features for specific individuals. If used this way it could subject the activity to a lawsuit and could cause the loss of valuable auditing data in the case of a system compromise. If an item is audited for one individual (other than for root and administrative users - who have more auditing features) it must be audited for all.
Edit the audit_user file and remove specific user configurations differing from the global audit settings.
The following resource is also helpful.
This security hardening control applies to the following category of controls within NIST 800-53: Audit and Accountability.This control applies to the following type of system Unix.