This command is used to advance to the next event record or to the
  next input file.

  Format:

    NEXT option

Additional information available:

RECORDFILE

  This causes the audit analysis utility to advance to the next
  event record in the security audit log file.

  This has the same effect as giving the command: POSITION 1.

  This causes the audit analysis utility to close the current
  security audit log file, and open the next one specified by
  the user.