Event ID 538 and 540 : Security threat?

Archived from groups: microsoft.public.windowsxp.security_admin (More info?)

I saw some logs in my Boss XP machine with SP2.
Some notable logs in Security were Event ID 538 and 540

Category : Logon/Logoff
User: NT AUTHORITY\ANONYMOUS LOGON
Source:Security
Type: Success/Audit

what is the best explanation for this? He is thinking that there is an
anonymous logging remotely to his machine?

Thank you
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