Oracle sys SYSDBA audit information to a report I am trying to produce a monthly report on Audit. 

I am able to query the DBA_AUDIT_TRAIL, for all other users and no issue in that.

I wanted to include the SYS/SYSDBA activities in this report and I know this is not recorded in SYS.AUD$ table but its recorded as an operating system files called .AUD. I know this is done to make sure that DBAs don't go and modify these data. 

Because this is just a reporting how can I get this details to my report?

Is there a way I can query the operating system files eg. XXXX.AUD ?

Thanks
As you already know that SYS user audit information is stored in an OS file there is no such tables or views to query in the database.

Workaround is to create an external table. 

Here is an example from AskTom.

Audit file as External Table input