SQL Server audit has retention period of less than 365 days for Azure SQL Database, this may make audit challenging.
In Azure Console -
In Terraform -
References:
https://learn.microsoft.com/en-us/sql/relational-databases/database-mail/database-mail?view=sql-server-ver16
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/sql_database#retention_days