Control: Azure > CIS v2.0 > 04 - Database Services > 4.01 SQL Server - Auditing

Auditing for Azure SQL Servers and SQL Databases tracks database events and writes them to an audit log Azure storage account, Log Analytics workspace or Event Hubs. Auditing helps to maintain regulatory compliance, understand database activity, and gain insight into discrepancies and anomalies that could indicate business concerns or suspected security violations. Auditing enables and facilitates adherence to compliance standards, although it doesn't guarantee compliance. The Default SQL Server Auditing profile set for SQL server is inherited by all the SQL Databases which are part of the SQL server.