Statement specific auditing - Oracle
AUDIT_TRAIL

If you want the SQL text to be captured, you need to use the extended option for audit_trail (db, extended or xml, extended).

alter system set AUDIT_TRAIL=db, extended scope=spfile;

or

alter system set AUDIT_TRAIL=xml, extended scope=spfile;

Changing this setting requires a database restart to take effect.

For FGA you can specify a different audit trail, for example: audit_trail =&gt; DBMS_FGA.DB_EXTENDED, that way you can leave audit_trail on DB. If you use FGA, you do not even need to use AUDIT, just create the policy you need.