Kernel Object This policy setting allows you to audit attempts to access the kernel, which include mutexes and semaphores. ...

Kernel Object

This policy setting allows you to audit attempts to access the kernel, which include mutexes and semaphores. 
Only kernel objects with a matching system access control list (SACL) generate security audit events.

Note: The Audit: Audit the access of global system objects policy setting controls the default SACL of kernel objects.

Volume: High if auditing access of global system objects is enabled.