This policy setting allows you to audit events generated when a handle to an object is opened or closed. Only objects with a matching system access control list (SACL) generate security audit events.
If you configure this policy setting, an audit event is generated when a handle is manipulated. Success audits record successful attempts and Failure audits record unsuccessful attempts.
If you do not configure this policy setting, no audit event is generated when a handle is manipulated.
Note: Events in this subcategory generate events only for object types where the corresponding Object Access subcategory is enabled. For example, if File system object access is enabled, handle manipulation security audit events are generated. If Registry object access is not enabled, handle manipulation security audit events will not be generated.
Volume: Depends on how SACLs are configured.