File and folder access auditing, how?

Hello! Is it possible to set up file and folder access auditing on SuSE 9.2 or later (10.0)? If so, how would one do that? I have some sensitive information now on SuSE 9.2 (that might be updated to 10.X) and I'm looking for something similar to what I had in Windows. I want to have a log somewhere that would indicate who has used or tried to use the sensitive information. -- HG.