AUDIT_FILE_DEST
AUDIT_FILE_DEST specifies the operating system directory into which the audit trail is written when the AUDIT_TRAIL initialization parameter is set to os, xml, or xml,extended. The audit records will be written in XML format if the AUDIT_TRAIL initialization parameter is set to XML. It is also the location to which mandatory auditing information is written and, if so specified by the AUDIT_SYS_OPERATIONS initialization parameter, audit records for user SYS.