Reviewer always need some guidelines to review any kind of program. When you write a COBOL program and you send if for review, then, reviewer has a question in his mind that he will look for guidelines. Top 5 guidelines help you to review program written in SQL is very easy.
Checklist to Review SQL Program
Below is really a checklist for you and best practices to review SQL program. In general these are applied to any high level language like Java, C# etc. and not only COBOL.

Also read
- How to Write Sub-query Using WHERE and DELETE
- 8 Top SQL String Functions to Write Better Query
- DB2 SQL Query Performance Tuning (1 of 3)
References