Hi Mina,
First, you need to design the reports in Guardium that display the audit logs. Then, using an audit process with the "write to syslog" option, you can forward the logs to any SIEM system via syslog.
The output of the audit process uses the daemon.all syslog facility. The report is sent in CSV format through syslog, so on the ArcSight side, you will need to parse the incoming message accordingly.