Note:
* BY SESSION
In earlier releases, BY SESSION caused the database to write a single record for all SQL statements or operations of the same type executed on the same schema objects in the same session. Beginning with this release (11g) of Oracle Database, both BY SESSION and BY ACCESS cause Oracle Database to write one audit record for each audited statement and operation.
* BY ACCESS
Specify BY ACCESS if you want Oracle Database to write one record for each audited statement and operation.
Note:
If you specify either a SQL statement shortcut or a system privilege that audits a data definition language (DDL) statement, then the database always audits by access. In all other cases, the database honors the BY SESSION or BY ACCESS specification.
* For each audited operation, Oracle Database produces an audit record containing this
information:
/ The user performing the operation
/ The type of operation
/ The object involved in the operation
/ The date and time of the operation
References: