I am on a much earlier release so my F0010 data items could possibly vary from yours. Here's how we established procedure/process to mitigate issues around period close...so far so good...auditors did not take any exception with...
Regularly scheduled query/ube compares period/fiscal year settings in F0010 to published planned close dates (entered via PO or new table by non finance person), Provides exception report to appropriate party for follow-up.
Another over night scheduled query/ube reports on any CO where the date of change is greater than the date the last date the report version was run. Where close is expected...the results can be lengthly (we have 200+ comapnies), where close has passed, a change sticks out like a sore thumb. Again, info forwarded to appropriate party to address. Granted it doesn't tell you what about the CO was changed, but it does at least identify a potential issue. It really matters how well the need to modify a company record is documented/reviewed/approved at this point.
These are very simple methods and may not be aggresive enough to suit your compliance needs. If I where a developer I would find a way to watch the F0010 table for any changes and trigger a message/ube or something to someone for more timely mitigation. Or, add a copy the table periodically to a workfile and compare last two copies data to report exceptions. Alas, I am not. Perhaps the developer forum could give you ideas for techniques going forward.
Probably much more then you wanted to read...sorry to ramble...
tarkan
Just curious, how many of your users have privileges to the master company master beyond read access?