How to have auditable tracking of particular individuals?

Summary:

For SOX compliance we need ability to track activity based on privileged users (predefined list of users)

Content (please ensure you mask any confidential information):

This is a SOX control that we need to comply with. Enabling audit policies would mean that all users will be tracked which may cause unnecessary logging/data

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):