You might find that EBS’s audit trails are limited in functionality and reporting in comparison to AA.

The System Administrator audit trail feature is part of the E-Business Suite, and there are no extra licensing fees.  It creates a table and view combination for each table you audit, which makes it difficult to create a single report that provides all audit transactions.  The audit record does not contain before and after values, additional reference table data or session details, and it does not provide an easy way to take inventory on all your audits. It does not provide for DDL or database connection auditing.

Application Auditor captures all audits in a single table regardless of how many tables you audit.  And, it provides comprehensive reporting on all audits defined.  Additionally, AA can collect information about a transaction that is not available with the Oracle Application audit trail feature.  For example, it can capture before and after values, and session details such as the TERMINAL of the user making a change to the record.  It can also run a user-defined simple select statement at the time the column value is changed and store the result in the Audit table. AA’s included Admin module provides DDL and database connection auditing.