CMMC Practice AU.2.041
Ensure that the actions of individual system users can be uniquely traced to those users so they can be held accountable for their actions.
Bold Coast Security Guidance
You must set, and commit to policy, what information you will capture in an audit logs. Note that this practice does not just request that your organization consider workstation and server access, but also wireless and remote access, and any logged events related to physical attributes such as equipment delivery and the temperature and humidity of your data centers.
So write your policy carefully, and use the remaining practices in this section to help guide what you will capture, how long you will retain it, and your processes for reviewing those logs.
DRAFT NIST SP 800-171 R2
This requirement ensures that the contents of the audit record include the information needed to link the audit event to the actions of an individual to the extent feasible. Organizations consider logging for traceability including results from monitoring of account usage, remote access, wireless connectivity, mobile device connection, communications at system boundaries, configuration settings, physical access, nonlocal maintenance, use of maintenance tools, temperature and humidity, equipment delivery and removal, system component inventory, use of mobile code, and use of VoIP.