ST03N shows users accessing transactions even when not logged in

Hello all...
We are trying to determine how many times a user executed a transaction during a specific period, and are using ST03N to do this.
We get the information fine, but it shows non-system users as having accessed transactions on days they are not logged in or it shows excessive use of a transaction (i.e 8000 times in a 20 day period).
We have confirmed that no batch jobs or system jobs are running or have run under their ID's. Additionally, it shows use of transactions which the users are not authorized to use.
Please help as we are trying to explain this for SOX purposes.
Cheers all!
Joe Johnson

Thanks for the replies...
We can use AL08, but it doesn't show any user activity for the specific users that keep popping up in ST03N.
RFC calls seem to be closest to explaining this, but how can one track the calls made by a user? Additionally, if the ID is not authorized to perform a transaction shouldn't the RFC call fail?

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