Comment by alganet

If you see it from the pure SQL point of view, you are in the "blame database engines and adopt an experimental solution".

It is the point where you give up modeling the audit as part of the systems tables.

The drawbacks of this choice are often related to retrieval. It depends on the engine.

I once maintained a system that kept a fully working log replicated instance delayed by 24h, ready for retrieval queries, in addition to regular disk backups (slow costy retrieval).

I am more developer than DBA, so I can probably speak more about modeling solutions than infra-centric solutions.