2492907 - The alter database upgrade is reporting "Invalid setting for option audit_log"

You are upgrading SAP IQ 15.0  to SAP IQ 16.1 version.

When you are executing alter database upgrade command, you receive the following error:

DBA)> alter database upgrade;
Database upgrade started
Upgrading existing procedures
Upgrading existing procedures completed
.
.
Creation of system views completed
Setting option values
Error in file saopts.sql at line 720 with sqlcode -201
Could not execute statement.
  Invalid setting for option 'audit_log'
  SQLCODE=-201, ODBC 3 State="42000"

SAP IQ 16.1

audit_log, auditing, alter database upgrade, upgrading, saopts.sql , KBA , BC-SYB-IQ , Sybase IQ , Problem