Audit Trail on User Access

Question: Hi Security Folks,
I have a quick question.
How to track what's the data accessing by user? For example, I want to know who's accessing (viewing or maintain) certain employee payroll data.
Is there any log report for this?

Thanks

Answer:
Maintain of HR data access can be seen via the change document reports in HR, view is a bit harder to impossible.

St03 and STAT will tell you what reports where accessed and what SE16 tables accessed.