Verify the system generates an audit record when actions are run as another user.
sudo provides users with temporary elevated privileges to perform operations, either as the superuser or another user.
If audit is using the "auditctl" tool to load the rules, run the following command:
$ sudo grep execve /etc/audit/audit.rules
If audit is using the "augenrules" tool to load the rules, run the following command:
$ sudo grep -r execve /etc/audit/rules.d
-a always,exit -F arch=b32 -S execve -C euid!=uid -F auid!=unset -k user_emulation
-a always,exit -F arch=b64 S execve -C euid!=uid -F auid!=unset -k user_emulation
If both the "b32" and "b64" audit rules for "SUID" files are not defined, this is a finding.