sudo - AIX - User privilege specification

I am planning to implement sudo for users.

Under [# User privilege specification], it looks I have to put the users who need to have sudo access:

What are the recommended [# User privilege specification] for users? I don't think I need to give the ALL privilege (i.e [root ALL=(ALL) ALL]) to AIX users.

I'd like to know the commonly used privilege specification for sudo users.

Please advise.

It depends on your needs. You should know what users need to run as root before implementing sudo. there is no standard template.