Oracle Database always audits certain database-related operations and writes them to the operating system audit files.
It includes the actions of any user who is logged in with the SYSDBA or SYSOPER privilege. This is called mandatory auditing.
Even if you have enabled the database audit trail (that is, setting the AUDIT_TRAIL parameter to DB), Oracle Database still writes mandatory records to operating system files.
Mandatory auditing includes the following operations:
* Database startup
* SYSDBA and SYSOPER logins
* Database shutdown
Source: Oracle Documentation
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