Audit object access
Computer Configuration\Windows Settings\Security Settings\Local Policies\Audit Policy
Determines whether to audit the event of a user accessing an object (for example, file, folder, registry key, printer, and so forth) which has its own system access control list (SACL) specified.
By default, this value is set to No auditing in the Default Domain Controller Group Policy object (GPO) and in the local policies of workstations and servers.
If you define this policy setting, you can specify whether to audit successes, audit failures, or not to audit the event type at all. Success audits generate an audit entry when a user successfully accesses an object that has a SACL specified. Failure audits generate an audit entry when a user unsuccessfully attempts to access an object that has a SACL specified. You can select No auditing by defining the policy setting and unchecking Success and Failure.
You can set a SACL on a file system object using the Security tab on the object's Properties page.