SQL> alter system set audit_trail = true scope = spfile;
System altered.
SQL> startup force
ORACLE instance started.
Total System Global Area 1105756904 bytes
Fixed Size 729832 bytes
Variable Size 788529152 bytes
Database Buffers 314572800 bytes
Redo Buffers 1925120 bytes
Database mounted.
Database opened.
SQL> create table t1(c1 number);
Table created.
SQL> audit insert on t1 by access;
Audit succeeded.
SQL> insert into t1 values (2);
1 row created.
SQL> select * from aud$;
no rows selected
SQL> commit;
Commit complete.
SQL> select * from aud$;
no rows selected
SQL> show parameter audit
NAME TYPE VALUE
------------------------------------ ----------- ------------------------------
audit_file_dest string ?/rdbms/audit
audit_sys_operations boolean FALSE
audit_trail string TRUE
transaction_auditing boolean TRUE