The (1) write_list and (2) dump_curr_list functions in Net-Acct before 0.71 allows local users to overwrite arbitrary files via a symlink attack on temporary files.
https://exchange.xforce.ibmcloud.com/vulnerabilities/17283
http://www.securityfocus.com/bid/11125
http://www.debian.org/security/2004/dsa-559
http://secunia.com/advisories/12476
http://marc.info/?l=bugtraq&m=109466910232385&w=2
http://exorsus.net/projects/net-acct/net-acct-notempfiles.patch