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Auditing in Oracle
Auditing can be disabled (audit_trail=false), or enabled. If auditing is enabled, the audit information can either go to a table in the database (aud$) or to the operating system trail. This can be determined by audit_trail. If it is set to db (or true), it goes to aud$, if it is set to os, it is written to a file which is specified by audit_file_dest.
Possible levels of auditing
There are three levels that can be audited:
Audit related init parameters and views