Accessing the insert statement which triggers a trigger inside the trigger's body
You can meet all your requirements with Standard Database Auditing or with Fine-Grained Auditing.

For the standard auditing to also capture the SQL statements, you would set AUDIT_TRAIL initialization parameter to DB,EXTENDED or XML,EXTENDED (See "Settings for the AUDIT_TRAIL Initialization Parameter" in Database Security Guide). The audit records would include timestamps and SQL text, and could be queried from SYS.AUD$ table if AUDIT_TRAIL value is set to DB,EXTENDED or DB, or read from OS files if AUDIT_TRAIL is set to XML,EXTENDED or XML. In the latter case you can determine where the audit files are located based on the value of the initialization parameter AUDIT_FILE_DEST:

SQL&gt; show parameter audit

NAME                 TYPE        VALUE
-------------------- ----------- ------------------------------
audit_file_dest      string      /u01/app/oracle/admin/orcl/adump


As far as FGA is concerned, I have already described it in my other post here. You would just need to set the other value for the audit_trail parameter when creating the FGA with DBMS_FGA.ADD_POLICY procedure, e. g. DBMS_FGA.DB_EXTENDED.