Pre-DME write to Finance table Reguh

Recently 1 auditor pointed out there if salary data was written to finance table reguh (via pre-DME program), what security are in place to control the confidentiality of the data. My questions are:

1. If not write to reguh, is there anyway to write to other table? any user exit/badi to do that?

2. If write to reguh, any way to control finance users from viewing the data?