How to audit SYSTEM account

Apparently, the AUDIT_SYS_OPERATIONS=TRUE does not audit the SYSTEM account.
But how do we audit the SYSTEM account?
Have you ever use the AUDIT USER SYSTEM command to audit the SYSTEM account?
If there is no way to audit the SYSTEM account, can it be locked such that no one can use it connect to the database except be system tasks?
Thanks.

Thanks Legatti.
The database in question is version 9.2. The AUDIT_SYS_OPERATIONS is set to true. In the AUD$ table, there are many audit records (login/loff) of the SYSTEM account.
Unlike SYS, there is nothing found for the SYSTEM account in the O/S audit files.
I think Oracle may treat SYSTEM as an user account in the audit aspect. I'll push our DBA to test whether AUDIT USER SYSTEM is allowed. And if allowed, whether there will be any performance issues. Thanks.

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