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The SQL statements that you can audit are in the following categories:
DDL statements. For example, enabling the auditing of tables (AUDIT TABLE) audits all CREATE and DROP TABLE statements
DML statements. For example, enabling the auditing of SELECT TABLE audits all SELECT ... FROM TABLE/VIEW statements, regardless of the table or view
Statement auditing can be broad or focused, for example, by auditing the activities of all database users or of only a select list of users.