Can we restrict Benefits/Compensation Specialist from accessing Element Entries?

Summary:

Element Entries in BI Publisher Reports

Content (required):

For a client, with different legal entities, in reports we are making use of secured views at assignment and person level to restrict data. That is HR in legal entity A will see data in reportings only for this specific legal entity. This works fine.

Now we have a requirement that if an employee has the role Benefits or Compensation Specialist for example grade 1 to 5. When generating the report containing element entries, the employee can see data for the whole entity because he also has the HR specialist role. Is there a way to restrict element entries data?