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When you designate trusted users, consider limiting your list to a few specific logins. This approach optimizes event processing performance and ensures you filter the intended accounts. Keep in mind that Server-level Trusted Users apply across all databases for that server, where the Database-level only applies to a particular database. For more information, see the Configuration wizard - Trusted Users window and the Registered SQL Server Properties window - Trusted User tab

In comparison, privileged users are SQL Server logins and members of SQL Server roles that have certain privileges or authorization that you want to audit. You can audit individual SQL Server logins with privileged access as well as logins that belong to specific server roles. A sudden spike in privileged user activity could indicate a security breach. For more information about selecting privileged users for audit, see the Configuration wizard - Privileged Users window and the Registered SQL Server Properties window - Privileged User Auditing tab.