What does Windows event ID 4740 indicate?

[References: The information is verified as per Microsoft’s official documentation and learning resources related to security auditing and user account management. Specifically, the Microsoft Learn page on security auditing provides comprehensive details on Event ID 47401. Additionally, resources like Ultimate Windows Security offer in-depth explanations of this event and its implications for security monitoring2., , Reference: https://docs.microsoft.com/en-us/windows/security/threat-protection/auditing/event-4740#:~:text=For%204740(S)%3A%20A,Security%20ID”%20is%20not%20SYSTEM., ]