Best practice for enabling Audit policy in Audit framework- Attributes and performance consideration

Summary:

Hi Experts,

We are planning to enable audit logging across Oracle fusion cloud modules to track user activities and changes to business transactions.

Each product contains multiple parent and child business objects with too many attributes available.

Would like to understand Oracle's recommendation

1. IS there any recommended minimum or maximum no of business objects and attributes to enable for each module ?
2. Can enabling large no of business objects and attributes impact system performance?
3. Is there any recommended guidelines for selecting audit objects and attributes while balancing audit requirements and system performance?
4. If so , how to track system performance after enabling attributes?