Displaying Changes in Audit Data

The subquery pulls the value in each column for that row.

With the 'Lead' function, the value from the next row is used to create a field in the current row.

The parent query gets that data and compares the current with the next, and sets 'Chg' to '*' if they're different.

Column Item_Id     Format 99     Heading Item|Id
Column Nxt_Item_Id Format 99     Heading Nxt|Item|Id
Column Lot_Id      Format 999999 Heading Lot|Id
Column Nxt_Lot_Id  Format 999999 Heading Nxt|Lot|Id
Column User_Nm     Format A4     Heading User|Nm
Column Nxt_User_Nm Format A4     Heading Nxt|User|Nm
Column Chg         Format A1     Heading C|h|g


Select Item_Id,
      Nxt_Item_Id,
      ------------------------------------------
      Lot_Id,
               Case When Lot_Id <> Nxt_Lot_Id
                    Then '*'
                    Else ' '
                End As
      Chg,
      Nxt_Lot_Id,
      ------------------------------------------
      User_Nm,
               Case When User_Nm <> Nxt_User_Nm
                    Then '*'
                    Else ' '
                End As
      Chg,
      Nxt_User_Nm
 From
     (
      Select Item_Id,
                       Lead(Item_Id) Over (Order By Item_Id)
                       As
             Nxt_Item_Id,
             ----------------------------------------------
             Lot_Id,
                       Lead(Lot_Id)  Over (Order By Item_Id)
                       As
             Nxt_Lot_Id,
             -----------------------------------------------
             User_Nm,
                       Lead(User_Nm) Over (Order By Item_Id)
                       As
             Nxt_User_Nm
             -----------------------------------------------
        From AuditTbl
     )
Where Nxt_Item_Id is not null;

See Oracle documentation for further detail:
Lead