This post is rather cringe... The accountant should hire a security professional. By doing what you are doing... lets me know you are not one. If you don't trust the Admin then get another Admin.
CouchDB is what you are looking for... You can tail, disk encrypt, has roles baked in, fault tolerent and it will keep revisions. Master Master replication. I hope you at least have the keys to the kingdom use a revocable cert....
I'm rather confused how you would keep a malicious admin from getting the top secret password being sent to the machine he is logged into....
Sorry, but maybe wrong understood.
I am writing software and have got a request from a possible german customer.
My customer has an internal audit to simulate an official tax audit. They are testing 100 % Law Compliance.
Problem: As written above; DB Administrators, their possible access
and the german tax law.
There is no reasen, question, concerns, etc. about a "trustworth" Administrator. It is simple Law compliance. Nothing more, nothing less.
If it is to complicated, I will tell my customer "Change the law, or change your location (Spain is nice, Ireland is nice) or have luck finding somebody else. As long as you are in germany, I don't sell you any software.".