A log profile controls how the activity log is exported and configuring the log profile to collect logs for the categories "Write", "Delete" and "Action" ensures that all control or management plane activities performed on the subscription are exported. It is recommended to configure the log profile to export all activities from the control or management plane.
resource "azurerm_monitor_log_profile" "example" {
...
categories = ["Action", "Delete", "Write"]
}