SOX complaince for ZTABLES creation

Dear All,

Is there any restriction on creating ZTables in SAP (not about naming conventions)

Does ZTABLES has to be created only to meet funcitonal perspective so that in complaince with SOX,,

is it true that ZTABLES should not be created for techncial purposes as they are not in line with SOX complaince

REason for coming up with these questions is my peers are finding fault in my program stating that I had created zTABLES for my techncial convneince and it should not be done

My requirement is

Actually I have to develop a Report which has to display 700 entries

like

Account num descripton amount

10000 desc1 100

145678 desc2 230

And so onu2026..

But in no particular sequence like ascending order 1u2014700 and in that particualr sequence no table is holding data

So in this case I have to fill a internal table itab

Like

Wa_itab-acountnum = 10000

Wa_itab-description = desc1

Wa_itab-amount = 100

Append wa_itab to itab.

Like this 700 times right.

So instead of writing 700 append statements what I have done is I uploaded them into ztable(through excel sheet

Hardly 5min job ) and used a Select query to fetch 700 entries from the ZTABLE

But my peers are objecting for creating a ztable, they say according to SOX u cannot create ztables only for tech requirements ZTABLES should be created only if they have functional requirement and et all they are saying

So I want to know how far they are true