We basically created this tool for a programmer to be confident with executing SQL. The resulting data reported thru SQL Audit Menu helps them to evaluate their work.
Regulatory compliance and internal controls have also become an issue for all companies. This was due to legislation passed (Sarbanes-Oxley, HIPPA, etc) after the Enron fall-out as well as other business scandals. Public companies, financial organizations and any company filing annual returns with the SEC are required to fully comply with financial reporting and independent audits.