Cloud Audit Logs record who did what, where, and when on your Google Cloud resources. When someone changes an IAM policy, creates a virtual machine, or deletes a bucket, an audit log entry is written to Cloud Logging, so you can answer questions such as who changed this setting, what exactly did they change, and when.
The detail that catches people out is that not all of this is on by default. Admin Activity logs, which record changes to configuration, are always on and cannot be disabled. Data Access logs, which record who read or wrote the data itself, are off by default for almost every service, because they can be very large. If you need to know who read a file or ran a query, you have to turn those logs on yourself, and that is exactly what the Default Audit Config settings in this walkthrough control.
This walks through opening the audit log settings, choosing which Data Access log types to record, and setting exempted principals, then explains the four log types, who can read the logs, and how long they are kept.
Open the console, then
Open Menu > IAM & Admin > Audit Logs

Click Default Audit Config. The default configuration is the starting point for services that do not have their own settings, including services that begin producing Data Access logs in future.

On the Log Type tab, tick the log types you want recorded, then click Save. This is the step the original page described the wrong way round, since a ticked type is turned on.

Exempted principals are people or service accounts whose data accesses are not recorded. Open the Exempted Principals tab, add the principal, choose the log types to exempt them from, then click Done and Save.

BigQuery is the exception to the off by default rule for Data Access logs. Its Data Access logs are on by default and cannot be disabled, which means the original page’s claim that you can disable logging for selected services is not true everywhere.
The Logs Viewer role can read Admin Activity, Policy Denied, and System Event audit logs, but not Data Access audit logs in the default log bucket. To read Data Access logs, a person needs the Private Logs Viewer role, which includes everything Logs Viewer allows plus access to those logs.
Admin Activity and System Event logs are kept for 400 days in a required log bucket whose retention cannot be changed. Data Access logs go to the default log bucket, which keeps logs for 30 days unless you change it. For longer retention, you can raise the default bucket’s retention, which adds cost, or route logs to Cloud Storage or BigQuery with a log sink.
An exemption means that person’s data accesses are not recorded for the log types you chose, which creates a blind spot in your audit trail. Cloud security benchmarks recommend having no exempted principals at all, so that logs are captured for every user.
That covers turning on the right audit logs, who can read them, and how long they last. To go further, explore Prwatech’s Google Cloud training program, which includes placement assistance.