Does anyone know of a utility that can parse through a sudoers file and create an "expansion" dump of all users defined in the User Specification, outputting user, host, and command based on all defined Aliases?

Let me guess. SoX? PCI?

You got it! I've seen a few third party apps that allude to doing what I'm, looking for including PowerBroker from Symark. I'm trying to avoid writing a program to do all of the parsing and fetching...

Unfortunately I have seen no such tool. I currently get away with just handing them the files themselves. Now if in fact your manager is wanting this...well good luck man.

On a more political note concerning this entire issue.
This may sound passive aggressive but here goes:

90% of the auditors I have encountered are inept.
They have no understanding whatsoever of what they are in fact auditing.
Give them the config files themselves and leave it at that, it is not your job to give UNIX lessons or write stoplight(green,orange,red type things monitoring tools.

Remember SoX under the guise of increasing corporate culpability for their own actions is in fact a boondoggle to the very industry which caused the Acts creation...Auditing and accounting firms. Ironic eh?