Dummy Administrator Account

From: Steve (SteveM@nospam.com)
Date: 06/19/02 

From: "Steve" <SteveM@nospam.com>
Date: Wed, 19 Jun 2002 08:41:20 -0700

Hello everyone. I have heard that it is a good idea to
set up a dummy Administrator account and audit access.
What is the best way to do that? I have made a regular
user account and called it Administrator. I have enabled
logging on all failed logon attempts. Is there anymore
logging or anything else I should do? Thank you all in
advance.