Search notes:

Oracle: DBA_STMT_AUDIT_OPTS

dba_stmt_audit_opts shows current system audition options. 
select
   user_name,
   proxy_name,
   audit_option,
   success,
   failure
from
   dba_stmt_audit_opts;

See also

Statements such as: 
audit   all statements;
noaudit all statements;
Note that audit and noaudit is likely to throw ORA-46401: No new traditional AUDIT configuration is allowed. Traditional auditing is desupported, and you should use unified auditing in its place. in 23ai or later.
data dictionary

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