The operating system must generate audit records for the selected list of auditable events as defined in DoW list of events.
Without auditing, individual system accesses cannot be tracked, and malicious activity cannot be detected and traced back to an individual account.
Without accurate time stamps, source, user, and activity information, malicious activity cannot be accurately tracked.
Without an audit reduction and reporting capability, users find it difficult to identify specific patterns of attack.
How this relates to the STIG checklist: STIG vs SCAP benchmark.