Avoid N+1 queries on Audit Events controllers

What does this MR do?

This is the 2nd attempt to fix N+1 queries on Audit Events controller.

The 1st attempt !26245 (merged) contains a bug that was detected here #212839 (closed).

In addition to the original work, this MR is trying to address that bug and add more test coverage around this area to avoid future regression.

Closes #212839 (closed)

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Availability and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• Tested in all supported browsers
• Informed Infrastructure department of a default or new setting change, if applicable per definition of done

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• [-] Label as security and @ mention @gitlab-com/gl-security/appsec
• [-] The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• [-] Security reports checked/validated by a reviewer from the AppSec team