If AUDIT_TRAIL is not set to NONE then using the following SQL one can find the statements that have auditing turned on.

SQL> SELECT * FROM dba_stmt_audit_opts union SELECT * FROM dba_priv_audit_opts;

USER_NAME PROXY_NAME
—————————— ——————————
AUDIT_OPTION SUCCESS FAILURE
—————————————- ———- ———-

ALTER ANY PROCEDURE BY ACCESS BY ACCESS

ALTER ANY TABLE BY ACCESS BY ACCESS

ALTER DATABASE BY ACCESS BY ACCESS
..