A recommended best practice is to create at least two audit administrators, one who is primary and another who is secondary. Keep in mind that once you name an audit administrator, the security administrator no longer has the ability to administer auditing or grant another user account audit administration or any other audit privileges. By naming two audit administrators, you avoid losing audit data access in the event of an audit administrators unforeseen unavailability or absence.

If there is a single audit administrator and access to that account is somehow lost, however, the security administrator can regain control of auditing by revoking the last audit administrators privileges and then retaking full control. Once control is restored, the security administrator can designate a new audit administrator.