I think there has to be some consideration of the value of what is being audited. For instance, they have set our ERP system up to log audit data for all columns in our po-lines table whenever any column is changed.
That means 87 audit records anytime any column relating to a purchase order line is changed. In reality, we only need to audit about 8-12 of the columns.
So, about 90% of our audit data on these transactions is non-value logging.
I have also seen requests for extraneous logging on data that was pretty much self logging. For instance, one manager wanted an audit log entry that indicated what user created a record, and the date and time the record was created, even though that data was stored in columns in the original data records.