Audience targeting in SharePoint is a great way of hiding irrelevant information from users and likewise, only show relevant information. You could create a list with a lot of items and target those items to specific groups of users. Users who are targeted will see the items while other users will not see them… audience targeting. This has nothing to do with permissions. It’s just a filter. Users who are not targeted can still access those items if they want.
To be able to use audience targeting on a list, you have to enable it first. It’s disabled by default. To enable this, you can go to the list settings of your list and open the Audience Targeting settings. There you will find a checkbox to enable this.
Once it’s enabled, you will see an extra column in your list “Target Audiences” of the type “Audience Targeting”.
To disable it, go back into the audience targeting settings and uncheck the checkbox. The extra column will be removed.
That’s the UI way… now, how about PowerShell? Can you enable/disable audience targeting? Offcourse!
We only need to add a field with a specific ID and attributes to the list and it’s done.