Exam MS-220 topic 3 question 78 discussion

A company uses Exchange Online in a multi-geo environment. A user named User1 has delegate permission to the mailbox of a user named User2. Auditing is enabled for the organization. All users are assigned Microsoft 365 E5 licenses.
You discover that all mailbox access to User2 is being logged. However, security policies mandate that only mailbox access from administrators should be audited.
You need to ensure that mailbox audit logs conform to the security requirements.
Solution: Run the following command: Set-Mailbox –Identity User2 –DefaultAuditSet Delegate, Owner
Does the solution meet the goal?