Extend audit changes logic

What does this MR do?

This MR extends for_changes method to accept reference of target object being audited. Previously the entity is used to record both scope and target change object. While that is true in some context (i.e. the target model happens to be a User/Project/Group), it does not work for ApprovalProjectRule since the target model is ApprovalProjectRule and the entity is the Project.

Extracted from !25583 (closed) to reduce scope.

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Availability and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• Tested in all supported browsers
• Informed Infrastructure department of a default or new setting change, if applicable per definition of done

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• [-] Label as security and @ mention @gitlab-com/gl-security/appsec
• [-] The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• [-] Security reports checked/validated by a reviewer from the AppSec team