SQL2-00-013400 - SQL Server must audit attempts to bypass access controls - 'Event ID 106'
Information system auditing capability is critical for accurate forensic analysis. Audit record content which may be necessary to satisfy the requirement of this control includes: time stamps, source and destination addresses, user/process identifiers, event descriptions, success/fail indications, file names involved, and access control or flow control rules invoked. Detection of suspicious activity, including access attempts and successful access from unexpected places, during unexpected times, or other unusual indicators, can support decisions to apply countermeasures to deter an attack. Without detection, malicious activity may proceed without hindrance. In SQL Server's case, this is a combination of the standard audit trace, as well as the operating system logs. Only the SQL Server logs are validated for this check, as the other part is dependent upon the operating system.
Create a trace that meets all auditing requirements. The script provided in the supplemental file, Trace.sql, can be used to do this; edit it as necessary to capture any additional, locally defined events.