SQL Query for New Policy

I'm new to creating policies and I'm having trouble with the SQL.  For example, how do I create a policy that checks if AUDIT_SYS_OPERATIONS = FALSE?

SQL Query:

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SELECT target_guid as TARGET_GUID,
< --complete query here--  >

SELECT VALUE FROM gv$parameter WHERE NAME = 'AUDIT_SYS_OPERATIONS'

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Obviously this will not validate.