Clarification on the Impact of Enabling Audit Tables

Hello,
I would like to better understand the impact of enabling Audit tables on the system.
Specifically, can this cause a slowdown in system performance? If so, what type of slowdown are we talking about?

• Does it affect the day-to-day operations of users performing their regular activities in the system?
• Does it impact BI or OTBI reports?
• Or does it affect something else exactly?

Thank you.