Solution : https://service.sap.com/sap/support/notes/662390 (SAP Service marketplace login required)
Key words : 
security audit log, rfc system functions, rfc communication, target system, system monitoring, sap systems, lock mechanism, logon attempt, incorrect password, affected user
Related Notes : 
       
| 758210 | RFC/CPIC Logon Failed, Reason=2,Type=S in SM20 | 
| 428588 | User lock with incorrect RFC logons |