The Oracle Document titled, Oracle9i Database Administrator's Guide Release 2 (9.2), Part Number A96521-01, says that it does. See the following link for the exact text:
http://www.stanford.edu/dept/itss/do...udit.htm#13370

if you read the text, it DOES make sence as to why you would want to have the OS audit file determine is database auditing is ON or OFF.