Check for unified auditing.
select parameter, value from v$option
where parameter = 'Unified Auditing';

This Scenario 
if Unified Auditing = 'TRUE' then audit_trail and audit_file_dest are not 
impacted and this is not a finding.

- name: stigrule_219862_value
  vars:
    sql_command: select parameter, value from v\$option where parameter = 
'Unified Auditing';
  include_tasks: sqlplus_check.yml
  when:
    - odb_stigrule_219862_Manage

- name: stigrule_219862_audit_trail_fix
  vars:
    audit_trail: '{{ item }}'
  shell:
    cmd: |
      {{ execute_command }}
      AUDIT_TRAIL = { none | os | db [, extended] | xml [, extended] }
  with_items: '{{ output.stdout }}'
  when:
    - odb_stigrule_219862_Manage


- name: sqlplus_219862_enable_Unified_Auditing
  shell: make -f ins_rdbms.mk uniaud_on ioracle
  args:
      chdir: $ORACLE_HOME/rdbms/lib
      executable: /bin/bash
  changed_when: False
  register: simple_out
  when:
    - odb_stigrule_219862_Manage
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