It's a complex debatable topic. In MSDN T-SQL forum there are different opinions on this. I gave you Kalman's Toth opinion and reasoning.
I agree in regards to CDC, but it comes with a price. Here is a good blog on how to set CDC up
http://blogs.lessthandot.com/index.php/DataMgmt/DBAdmin/change-data-capture-sql-server-08


Naomi, I'm sorry, but your approach here is flawed. You tried to present a point (as it turns out, not your own) - and a counter was supplied - and your reply is, "well, I gave you person XYZ's explanation".

I'm sorry to be so blunt, but if you have not come across these situations in production, you should ask yourself if it makes sense to insert yourself into a "complex debatable topic". If you want to be taken seriously as a database professional, you should stop reposting external opinions that you're not able to defend.

Second, that blog post barely gets out of the gate. I've implemented CDC and have written several items on it:

http://www.commongroundsolutions.net/CDC2008.zip (my community presentation on CDC)

http://kevin_s_goff.typepad.com/kevin_s_goff_weblog/2010/05/05-24-2010---setfocus-bisql-masters-program-tip-change-data-capture-in-sql-server-2008.html

http://www.code-magazine.com/articleprint.aspx?quickid=1009081&printmode=true (Tips 3 and 4)

Of course CDC comes at a price - any audit trail system will. While CDC isn't perfect (you still might need triggers to supplement it), it offers the advantage of working asynchronously and can be adjusted through polling interval options.

I'm not trying to be mean - I'm trying to help you in approaching these situations.