In 9i, this becomes very easy to implement, but in 8i, your options are quite limited. The first way that comes to mind for this is to move the AUD$ table from the SYS schema to another schema and then create a trigger on it to populate another table with the SQL that generated the audit record. This may be unsupported by Oracle, but I've done it before (with 8.0 and 8i) and it worked quite well for me.
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