It is the point where you give up modeling the audit as part of the systems tables.
The drawbacks of this choice are often related to retrieval. It depends on the engine.
I once maintained a system that kept a fully working log replicated instance delayed by 24h, ready for retrieval queries, in addition to regular disk backups (slow costy retrieval).
I am more developer than DBA, so I can probably speak more about modeling solutions than infra-centric solutions.