SQL> create table audit_tab (
  2    action varchar2(10),
  3    who varchar2(10),
  4    dte date,
  5    x int,
  6    y int
  7  );

Table created.

SQL> create table t1 (
  2    x number,
  3    y number,
  4    created date,
  5    created_by varchar2(10),
  6    status varchar2(10)
  7  );

Table created.

SQL> CREATE OR REPLACE package TRI_pkg is
  2   type t_dblogin is table of t1%rowtype index by pls_integer;
  3   type t_audit is table of audit_tab%rowtype index by pls_integer;
  4
  5   v_dblogon tri_pkg.T_DBLOGIN;
  6   v_audit tri_pkg.t_audit;
  7   fire_on_insert boolean := true;
  8
  9   procedure delete_transaction(p_audit t_audit);
 10   end;
 11   /

Package created.

SQL> show errors
No errors.
SQL>
SQL> CREATE OR REPLACE package body TRI_pkg is
  2   procedure delete_transaction(p_audit t_audit) is
  3   pragma autonomous_transaction;
  4   begin
  5
  6   INSERT INTO AUDIT_TAB(ACTION,WHO,DTE) VALUES('DELETE','SCOTT',SYSDATE);
  7   COMMIT;
  8
  9   end;
 10   end;
 11   /

Package body created.

SQL> show errors
No errors.
SQL>
SQL> create or replace trigger before_dml_t1 before
  2    delete or
  3    insert or
  4    update on t1 for each row declare v_login_user number;
  5    begin
  6      if deleting then
  7        tri_pkg.delete_transaction ( tri_pkg.v_audit ) ;
  8        raise_application_error ( -20002, 'data can not be deleted', true ) ;
  9      end if; --CLOSE IF FOR DELETING
 10      if inserting then
 11        if tri_pkg.fire_on_insert then
 12          :new.created    := sysdate;
 13          :new.created_by := user ;
 14        end if;
 15      end if; -- CLOSE IF FOR INSERTING
 16      if updating then
 17        if upper ( :old.status ) = 'FALSE' then
 18          raise_application_error ( -20002, 'FALSE RECORDS CAN NOT BE UPDATED' ) ;
 19        end if;
 20        if upper ( :old.status )                                 = 'TRUE' then
 21          tri_pkg.v_dblogon ( tri_pkg.v_dblogon.count+1 ) .x     := :old.x;
 22          tri_pkg.v_dblogon ( tri_pkg.v_dblogon.count ) .y       := :old.y;
 23          tri_pkg.v_dblogon ( tri_pkg.v_dblogon.count ) .created := :old.created;
 24          tri_pkg.v_dblogon ( tri_pkg.v_dblogon.count ) .status  := 'FALSE';
 25        end if;
 26      end if; --CLOSE IF FOR UPDATING
 27    end before_dml_t1;
 28  /

Trigger created.

SQL> show errors
No errors.
SQL>
SQL> CREATE OR REPLACE TRIGGER AFTER_DML_T1
  2   AFTER UPDATE ON T1
  3  BEGIN
  4   IF UPDATING THEN
  5   TRI_PKG.fire_on_insert := FALSE;
  6   forall i in 1..TRI_PKG.v_dblogon.count()
  7   INSERT INTO T1 values TRI_PKG.v_dblogon(i);
  8   TRI_PKG.fire_on_insert := TRUE;
  9   END IF;
 10   tri_pkg.v_dblogon.delete;
 11
 12  END AFTER_DML_T1;
 13  /

Trigger created.

SQL> show errors
No errors.
SQL>
SQL> INSERT INTO T1 VALUES(1,99,SYSDATE,'SCOTT','TRUE');

1 row created.

SQL> /

1 row created.

SQL> SELECT * FROM T1;

         X          Y CREATED   CREATED_BY STATUS
---------- ---------- --------- ---------- ----------
         1         99 07-DEC-16 CHRIS      TRUE
         1         99 07-DEC-16 CHRIS      TRUE

SQL>
SQL> UPDATE T1 SET X=2;

2 rows updated.

SQL> SELECT * FROM T1;

         X          Y CREATED   CREATED_BY STATUS
---------- ---------- --------- ---------- ----------
         2         99 07-DEC-16 CHRIS      TRUE
         2         99 07-DEC-16 CHRIS      TRUE
         1         99 07-DEC-16            FALSE
         1         99 07-DEC-16            FALSE

SQL> UPDATE T1 SET X=3;
UPDATE T1 SET X=3
       *
ERROR at line 1:
ORA-20002: FALSE RECORDS CAN NOT BE UPDATED
ORA-06512: at "CHRIS.BEFORE_DML_T1", line 15
ORA-04088: error during execution of trigger 'CHRIS.BEFORE_DML_T1'


SQL> select * from t1;

         X          Y CREATED   CREATED_BY STATUS
---------- ---------- --------- ---------- ----------
         2         99 07-DEC-16 CHRIS      TRUE
         2         99 07-DEC-16 CHRIS      TRUE
         1         99 07-DEC-16            FALSE
         1         99 07-DEC-16            FALSE

SQL> UPDATE T1 SET X=4 WHERE X=2;

2 rows updated.

SQL> SELECT * FROM T1;

         X          Y CREATED   CREATED_BY STATUS
---------- ---------- --------- ---------- ----------
         4         99 07-DEC-16 CHRIS      TRUE
         4         99 07-DEC-16 CHRIS      TRUE
         1         99 07-DEC-16            FALSE
         1         99 07-DEC-16            FALSE
         2         99 07-DEC-16            FALSE
         2         99 07-DEC-16            FALSE
         2         99 07-DEC-16            FALSE
         2         99 07-DEC-16            FALSE

8 rows selected.