| Value | Meaning |
| NONE or FALSE | Audit Disabled, Default Value |
| DB or TRUE | Audit Enabled, Audit Information Is Written to the Table of sys.aud$ of the Oracle Database |
| DB_EXTENDED | Audit Enabled, Audit Information Is Written to the Table of sys.aud$ of the Oracle Database, and Record Additional Information in the SQLBIND and SQLTEXT Fields |
| OS | Audit Enabled, Audit Information Is Written to the Operating System File, and the File Name is Specified by the Parameter AUDIT_FILE_DEST |
| XML | Audit Enabled, Audit Information Is Written to the Operating System File in XML Format |