We recommend that formal policies and procedures for usage of high privilege IDs be established. They should require the password be separately kept in a sealed and signed envelope maintained in a secure place. Any usage of this will require and appropriate approval and breaking the seal and there should be a log to record details of all emergency uses. This log should be reviewed by the person who holds each privilege ID as soon as possible. After use, the password should be changed to restore the confidentiality of the password.
Security log of high privilege user IDs