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SAP provides a solution that allows to log read access to sensitive data

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Read Access Logging
Read Access Logging (RAL) allows to track data access:
Who did access the data
Which data was accessed
When was the data accessed
How did the data access take part, via which transaction or user interface
Amount of detail to be logged is customizable based on
user interfaces used to access the data
operations executed on remote APIs
users using the remote APIs / user interfaces
entities and their content
Read Access Logging supports the following channels
Remote Function Calls (sRFC, aRFC, tRFC, qRFC, bgFRC)
You can log server and client side of RFC based communication
Web Dynpro
You can log context-bound UI elements of Web Dynpro based user interfaces
Web Service Calls
You can log consumer and provider side of Web Services based communication
Dynpro
You can log Dynpro UI elements and ALV grid based user interfaces

 

Read Access Logging Manager (SRALMANAGER)
Read Access Logging Configuration
Data logged with Read Access Logging
Read Access Logging Monitor (SRALMONITOR)
Data logged with Read Access Logging
Availability
NW 7.40 SP0
First shipment of framework and Web Service Channel
NW 7.40 SP2
Shipment connection to Archiving / ILM, RFC Channel, Web Dynpro Channel
NW 7.40 SP3
Automatic transport of configurations
NW 7.40 SP4
Shipment of Web Dynpro Query Logging, Dynpro + ALV Grid Channel
NW 7.31 SP9
Same as NW 7.40 SP4

 

SAP Insider Article about Read Access Logging
http://scn.sap.com/docs/DOC-44006
SAP help for Read Access Logging
http://help.sap.com/saphelp_nw74/helpdata/en/54/69bbeab2e94c93b9031584
711d989d/content.htm?frameset=/en/54/69BBEAB2E94C93B9031584711D98
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Webinar about the Custom Development UI Logging solution
https://sap.emea.pgiconnect.com/p20533283/
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