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The exported data from the audit logs either can be reviewed as a plain text or loaded into database tables and then analyzed using the SQL statements. Before we can work with the audit data in database tables, we need to create the actual tables to hold the data.
From data security perspective, these tables should be created in a separate schema and access to these tables should be restricted only to authorized users, for example, users holding SYSADM or SECADM authorities.
The SECADM creates the audit tables to hold the audited data.