DBSAT is a great tool for scanning to ensure your system: properly configured (database parameters for example), privileges,.....etc.
for "auditing" part, i think you should have your "own" set of auditing criteria based on your database data confidentiality, internal security policy, what things your company/organization are looking for....etc.
so i don't think you should implement "auditing" blindly based on DBSAT reporting. One important thing you should ensure, for example "audit_sys_operations" parameter is set to "TRUE".
Thank you for your reply, Emad. I agree with what you have said. Unfortunately, our CIO wants to see the issue on the DBSAT report go away when I rerun the report. And there is the issue for me.