In the time they wasted doing this, the Disney beancounters could automatically audit every transaction in the entire history of all 100,000+ DVC accounts. As a matter of fact, they could audit all that over the weekend while they're at WDW with their kids.
When you own the books, there is no need to go searching for anything. You already have the information.
I'm not sure however, how the audit software will distinguish between someone whose corporation owns points used as an employee/client perk and someone whose corporation owns points for the purpose of renting them out on the internet. To the software, the situation looks identical - a lot of points being used for reservations in many different names - seldom in the name of the owner, some which occationally repeat. And if the first is OK (and it should be), then the second type of owner is only going to claim he's the first kind if Disney asks.
I think Carol is right, if they want to do this, they need to start matching internet user names that rent a lot of points with DVC contracts. I'm not sure they want to do this though.
