DECLARE
@IsInsert bit,
@IsUpdate bit,
@IsDelete bit
IF EXISTS(SELECT 1 FROM inserted) AND NOT EXISTS(SELECT 1 FROM deleted)
SET @IsInsert = 1
ELSE
SET @IsInsert = 0
IF EXISTS(SELECT 1 FROM inserted) AND EXISTS(SELECT 1 FROM deleted)
SET @IsUpdate = 1
ELSE
SET @IsUpdate = 0
IF NOT EXISTS(SELECT 1 FROM inserted) AND EXISTS(SELECT 1 FROM deleted)
SET @IsDelete = 1
ELSE
SET @IsDelete = 0