Audit trail for Supplier and other business objects

Summary:

The customer plans to enable the Audit Trail feature for the GL, Supplier, Item, and Receiving
modules. They would like clarification on the following:

1. If Audit Trail is enabled for all relevant business objects (for example, AP Invoices, GL JournalsCustomers, Suppliers, and Items), can access to audit reports be restricted by user role? For example:

a)Can Finance User A be granted access only to the Generate Audit Report for GL Journals?

b)Can User B be granted access only to the Supplier Audit Report?

2.What are the potential performance impacts of enabling Audit Trail?

3.What is the recommended best practice for running the Generate Audit Report ESS job? For example, is it advisable to schedule the job once daily, outside normal business hours?