Although the content of RACF's audit records is the same in z/VM® as it is in MVS™, the record format is slightly different. Therefore, if you want to merge the SMF records produced by RACF® for z/VM with those produced by RACF for MVS, the z/VM records must be reformatted. For more information, see the specific RACF Auditor's Guide you use with your z/VM system.