Controlling Access Privileges
User access privileges are assigned to individuals and to entire workgroups authorized to use the system. Privileges determine which directories, files, applications, and other resources an individual or group may access. They also determine the types of actions that can be taken. Recall that the systems administrator or the owner of the resource may assign privileges. Management should ensure that individuals are not granted privileges that are incompatible with their assigned duties. Consider, for example, a cash receipts clerk who is granted the right to access and make changes to the accounts receivable file.