The first thing that I would mention is to read the Oracle Administrator's Guide on auditing. This way, you know how to set it up and what Oracle's auditing features will and won't do. The second thing I'd mention is to audit with a purpose. Auditing can introduce unwanted overhead on the database. It is not a good idea to audit anything and everything. Not only can the overhead impact your system, the amount of information can be too overwhelming to be useful. So make sure that you are auditing for a specific reason.
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