List actions as well as records
Reading a payroll register, editing employee data and releasing a run are different actions. Identify who needs each action and in which company or team. Include exports in the review because downloaded information can leave the system's normal access boundaries.
Separate preparation and approval
Where the team structure allows it, have a different person review sensitive changes or approve the prepared run. Make delegation explicit when someone is away. Avoid shared accounts, which make it difficult to identify who made a change or approved an exception.
Review access after role changes
Transfers, departures and temporary assignments can leave permissions outdated. Schedule a periodic check with role owners and remove access that is no longer needed. Confirm the actual result with representative accounts instead of relying only on a role name.
Worked example
A team manager may need to approve attendance for direct reports without viewing every employee's salary. Treat those permissions separately during setup and testing.
Practical checklist
- Define read, edit, approve and export actions.
- Use named accounts and documented delegation.
- Review access when responsibilities change.