Fine grained audit (FGA) is disabled for all users if the user SYS runs a SELECT statement on a FGA object in Oracle 9i / 10g.
You can download this advisory from the following link: https://packetstormsecurity.com/files/download/39089/oracleDisable.txt
Source: https://packetstormsecurity.com/files/39089/oracleDisable.txt.html