Can you audit file access within Sharepoint Services 3.0?

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We would like to post some very confidential HR and financial documents on
WSS in as secure a manner as possible.
We are going to set up SSL with automatic redirection of the HTTP URL to
HTTPS by redirecting through IIS. Is there anything else we can easily do to
increase security and auditing of access?

It seems that you can open a read-only copy without using the check out
process and you are only required to check out when editing and I don't know
if that kind of access is logged,

I know you can adjust the permissions of documents within Sharepoint, but
can you audit and log reports of access of those who do have access showing
when documents were accessed and by whom?

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