OneNote for Mac can be obtained for free as part of Office365 or by downloading the program through the Mac App Store.
Insert an audio recording in OneNote:
On any OneNote page, click where you want to insert an audio recording.
Click Insert > Audio Recording.
To end the recording, press Stop on the Audio tab.
If you take notes during the recording, they'll be linked to the audio you recorded.
See the video below for a demonstration of recording audio in OneNote for Mac.