Tenable's research group recently added support to all SSH enabled UNIX configuration audits to make use of "sudo". Support is available in version 1.4.4 of the UNIX compliance checks.
Some organizations explicitly prohibit remote "root" logins to their UNIX servers. However, many of these organizations do allow a "non-root" login which has access to the "sudo" command. The "sudo" facility allows a non-root user to run specific restricted commands at the root level. Activity related to "sudo" can be logged as well.