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How are audit settings merged by Group Policy?

audit group merged policy settings
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How are audit settings merged by Group Policy?

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By default, policy options set in GPOs and linked to higher levels of Active Directory sites, domains, and OUs are inherited by all OUs at lower levels. However, inherited policy can be overridden by a GPO that is linked at a lower level. For example, you might use a domain GPO to assign an organization-wide group of audit settings but want a certain OU to get a defined group of additional settings. To accomplish this, you can link a second GPO to that specific lower-level OU. Therefore, a logon audit setting that is applied at the OU level will override a conflicting logon audit setting that is applied at the domain level (unless you have taken special steps to apply Group Policy loopback processing). The rules that govern how Group Policy settings are applied propagate to the subcategory level of audit policy settings. This means that audit policy settings configured in different GPOs will be merged, as long as no policy settings configured at a lower level exist. The following table

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