Yes, you can compare two fields and have a rule fire if those fields are not equal. I've included an example of what I think you are trying to accomplish.
- Start by adding the Auditable Events (All).Source Account
- Drag Auditable Events (All).Destination Account into the empty field
- Change the condition to /=.
I would suggest adding the additional Auditable Events (All).Source Account /= *$ to remove any machine account initiated changes such as account lockouts for too many logon failures. There is a rule template that can be cloned if you want to be alerted on account lockouts.