The Windows permissions for all files specified by ErrorLog directives should be configured appropriately
(1) set of accounts
(2) list of permissions
(3) applicability
(1) defined by the object's DACL
L1 19. Updating Ownership and Permissions for Enhanced Security p27
CIS Apache Benchmark for Unix v1.7 For Apache Versions 1.3 and 2.0
CIS
2007-07-01
Version 1.7
Prose (PDF)