{
   "if": {
      "field": "type",
      "equals": "Microsoft.Sql/servers"
   },
   "then": {
      "effect": "AuditIfNotExists",
      "details": {
         "type": "Microsoft.Sql/servers/auditingSettings",
         "name": "default",
         "existenceCondition": {
            "field": "Microsoft.Sql/auditingSettings.state",
            "equals": "Enabled"
         }
      }
   }
}