Importance of Audit in Windows Servers

From - http://www.techotopia.com/index.php/Auditing_Windows_Server_2008_File_and_Folder_Access

Importance of Folder and File Auditing to track changes on Windows Servers.   If something gets change that your job requires you to be responsible, it is to your benefit to:

A) Lock down and password protect and minimize the password to (3) people only
B) Turn File Auditing on.  
C) Ensure that the only change capability is assigned to individuals rather than a service account.  If a service account is compromised you will not know be able to track the changes down.