Is this statement true about the IdentitylQ Audit functionality and/or options?

Yes, the statement is true. In SailPoint IdentityIQ, the built-in auditing options are indeed immutable, meaning they are always recorded and cannot be disabled or altered. This ensures that critical actions and changes are always logged for compliance and security purposes. However, custom audit configurations, such as additional custom audit fields or logs, can be turned on or off based on specific organizational requirements.

SailPoint IdentityIQ Audit Guide

SailPoint IdentityIQ Administration Guide (Sections on Auditing and Compliance)