Almost all industries require some type of data auditing in one form or another. This is especially true in the financial and health care industries, where changes in data can have critical effects. Sarbanes-Oxley compliance is a great example of how important data auditing is. Auditing data is important for processes other than just the retention of data. Extract, Transformation, and Loading (ETL) activities that incrementally load altered data into the data warehouse typically have to make use of some type of auditing to identify those records where the data has changed. Change Data Capture (CDC), a brand new feature in SQL Server 2008, features the ability to capture and store structure and data alterations in your SQL Server system.
The article continues at http://blogs.techrepublic.com.com/datacenter/?p=520