Hi,
Since you are on BI4 SP2 Patch14, it is possible that the corrupt Auditing event files are not captured and thus not recorded into the Auditing database. See ADAPT01485251
Description
This behavior is by design; however, users can prevent corrupted entries from being deleted, and search for corrupted audit logs.
To prevent the system from automatically deleting corrupted audit entries, add "-saveCorruptedFiles" to the command line. The audit log entry will be saved with a “.bad” extension.
To check why an audit log was corrupted, add "-checkForCorruptEvents" to the command line. The debug information added to the audit assert log will be enhanced.
New Behavior
If information in a text audit log becomes corrupted, BusinessObjects Enterprise may ignore the corrupted
entry and continue auditing the next valid entry.
Once the valid audit log entries are entered into the CMS audit database, the corrupted audit log will be deleted.
In addition, there are other Auditing related fixes up to the BI4.0 SP06, and I'd suggest you to the ACL change in a BI4.0 SP06 sandbox.
Hope this helps,
Jin-Chong