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To audit a remote machine that is not on a domain, you must use the Administrator account (not "an" admin account, "the" Administrator account) on the target PC. **
To audit a remote machine on an Active Directory domain, your supplied user (or if none provided, the user running the script) must be a member of the target machines Administrators group (or subgroup).
To audit localhost, any supplied credentials are disregarded and connection is made using the details of the user running the script.
** NOTE - To enable a remote machine (Vista or above) to be audited that is not on a domain, by an account in the Administrators group, other than the actual Administrator account, do the following:
Start a command prompt as an administrator (Start -> All Programs -> Accessories -> Command Prompt, right click then "Run as administrator".
In the opened command prompt, paste the following and then press <enter>.
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reg add "HKLM\Software\Microsoft\Windows\CurrentVersion\Policies\system" /v LocalAccountTokenFilterPolicy /t REG_DWORD /d 1 /f |
Reference - http://support.microsoft.com/kb/942817
Windows Firewall Requirements
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