Database Audit Trail Implementation

Implement an audit trail system for this database:

**Tables to Audit:** {{TABLES}}
**Audit Requirements:**
- Changes to track: {{CHANGES_TO_TRACK}}
- User identification: {{USER_IDENTIFICATION}}
- Retention period: {{RETENTION}}

**Compliance Standards:** {{COMPLIANCE}}
**Database System:** {{DATABASE_SYSTEM}}

Please provide:
1. Audit table schema design
2. Trigger-based audit implementation
3. Application-level audit alternative
4. Capturing:
   - Who made changes
   - What changed (old/new values)
   - When changes occurred
   - Where (application context)
5. Efficient storage for audit data
6. Querying audit history
7. Audit data archival
8. Tamper-proof considerations
9. Performance impact mitigation
10. Compliance reporting queries