The operating system must audit all account enabling actions.

Once an attacker establishes access to a system, the attacker often attempts to create a persistent method of reestablishing access. One way to accomplish this is for the attacker to enable a new or disabled account. Auditing account modification actions provides logging that can be used for forensic purposes.

To address access requirements, many operating systems can be integrated with enterprise-level authentication/access/auditing mechanisms that meet or exceed access control policy requirements.