SE16 is never recommendable in HCM for standard end users. Use SAP Ad-hoc queries instead to work in the reporting database with all authorization checks you may require (like PERSA).
http://scn.sap.com/thread/3695616
It is not recommended to work with S_TABU_LIN and direct table access, although it is common in HR departments. I had to once and they worked out a logic based on the ranges for personnel numbers. That is the only approach you could to do line based authorization on HR tables. However this is not really straight forward. I would recommend you to work with a logical database and sap ad-hoc queries. You would have to rethink all tables access and get rid of it. You can assign query authorizations without the critical S_QUERY auth. via binding it to a role. (have to search for a link, but this works). Authorizations will then be checked via P_ORGIN and the other auth. objects. This should be ok for an auditor...