rsau/SQL-Audit/switch is a SAP Parameter attribute which is used to control Switch for the SQL Audit information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
This parameter either switches the SQL audit on or off. The following
values are allowed (no distinction between upper/lowercase):
on
SQL audit is activated.
off
SQL audit is deactivated.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.