A question I get asked frequently: what are the default ACLs on Windows event logs?

Here's the answer, straight from the source code with only a little formatting help from me, and in more detail than you probably care to know.

Windows 2000:

Application Event Log and custom event logs

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *D
eny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear
   Allow         Backup Operators    Backup
   Allow         Server Operators    Read, Clear
   Allow         Everyone            Read
   Allow         Administrators      Write
   Allow         Server Operators    Write
   Allow         Everyone            Write

* only if RestrictGuestAccess is set for this log

System Event Log

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *Deny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear
   Allow         Backup Operators    Backup
   Allow         Server Operators    Read, Clear
   Allow         Everyone            Read
   Allow         Administrators      Write

* only if RestrictGuestAccess is set for this log

Security Event Log

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *Deny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear

* only if RestrictGuestAccess is set for this log

Access to the security event log is governed by SeSecurityPrivilege (aka "Manage Audit and Security Log").  Holders of the privilege have Read, Clear, and Backup permission.  Holders of SeAuditPrivilege (aka "Generate Security Audit") can write to the log via internal LSA APIs only.  LocalSystem can write to the security event log via the ReportEvent API  due to permission granted via the log ACL.

By default, these are the privilege assignments:

SeSecurityPrivilege      Administrators, LocalSystem
SeAuditPrivilege         LocalSystem

Windows XP with Service Pack 2:

Application Event Log and custom event logs

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *D
eny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear
   Allow         Backup Operators    Backup
   Allow         Server Operators    Read, Clear
   Allow         Everyone            Read
   Allow         Administrators      Write
   Allow         LocalService        Write
   Allow         NetworkService      Write
   Allow         Server Operators    Write
   Allow         Everyone            Write

* only if RestrictGuestAccess is set for this log

System Event Log

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *Deny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear
   Allow         Backup Operators    Backup
   Allow         Server Operators    Read, Clear
   Allow         Everyone            Read
   Allow         Administrators      Write
   Allow         LocalService        Write
   Allow         NetworkService      Write

* only if RestrictGuestAccess is set for this log

Security Event Log

   ACE Type      Principal           Accesses
   ------------  ------------------  ------------
  *Deny          Anonymous           All Access
  *
Deny          Guests              All Access
   
Allow         LocalSystem         Full Control
   Allow         Administrators      Read, Clear

* only if RestrictGuestAccess is set for this log

Access to the security event log is governed by SeSecurityPrivilege (aka "Manage Audit and Security Log").  Holders of the privilege have Read, Clear, and Backup permission.  Holders of SeAuditPrivilege (aka "Generate Security Audit") can write to the log via internal LSA APIs only.  LocalSystem can not write to the security event log via the ReportEvent API regardless of permission.

By default, these are the privilege assignments:

SeSecurityPrivilege      Administrators, LocalSystem
SeAuditPrivilege         LocalService, NetworkService,
                         LocalSystem

Windows Server 2003:

Windows Server 2003 introduced configurable event log ACLs via the CustomSD registry value.

Here are the defaults, including the equivalent SDDL:

Application Event Log and custom event logs

O:BAG:SYD:
 *(D;;0xf0007;;;AN)  // (Deny) Anonymous:All Access
 *(D;;0xf0007;;;BG)  // (Deny) Guests:All Access
  (A;;0xf0007;;;SY)  // LocalSystem:Full
  (A;;0x7;;;BA)      // Administrators:Read,Write,Clear
  (A;;0x7;;;SO)      // Server Operators:Read,Write,Clear
  (A;;0x3;;;IU)      // INTERACTIVE LOGON:Read,Write
  (A;;0x3;;;SU)      // SERVICES LOGON:Read,Write
  (A;;0x3;;;S-1-5-3) // BATCH LOGON:Read,Write

* only if RestrictGuestAccess is set for this log

System Event Log

O:BAG:SYD:
 *(D;;0xf0007;;;AN)  // (Deny) Anonymous:All Access
 *(D;;0xf0007;;;BG)  // (Deny) Guests:All Access
  (A;;0xf0007;;;SY)  // LocalSystem:Full
  (A;;0x7;;;BA)      // Administrators:Read,Write,Clear
  (A;;0x5;;;SO)      // Server Operators:Read,Clear
  (A;;0x1;;;IU)      // INTERACTIVE LOGON:Read
  (A;;0x1;;;SU)      // SERVICES LOGON:Read
  (A;;0x1;;;S-1-5-3) // BATCH LOGON:Read
  (A;;0x2;;;LS)      // LocalService:Write
  (A;;0x2;;;NS)      // NetworkService:Write

* only if RestrictGuestAccess is set for this log

Security Event Log

O:BAG:SYD:
 *(D;;0xf0007;;;AN)  // (Deny) Anonymous:All Access
 *(D;;0xf0007;;;BG)  // (Deny) Guests:All Access
  (A;;0xf0007;;;SY)  // LocalSystem:Full
  (A;;0x7;;;BA)      // Administrators:Read,Write**,Clear

As with Windows XP and Windows 2000, privilege also allows access to the security log.  SeSecurityPrivilege allows Read and Clear access to the security event log.

* only if RestrictGuestAccess is set for this log
** Regardless of permissions in the security event log ACL, SeAuditPrivilege is required to write to the security event log, and all writes can only occur via audit APIs (e.g. AuthzReportSecurityEvent), not through event log APIs (e.g. ReportEvent).

UPDATE 2006-03-07 - Added hyperlink to SDDL description