Differences between the privileges "Create User Account" and "Create User"

Summary:

Hello,

we are implementing the Advance Audit Controls to have a better overview and control of the use of the system and our roles and our auditors have asked what the difference is between the privileges "Create User Account" and "Create User".

In addition, they would like to understand why all the roles below have the privilege of "Create User" and what the privilege means for these roles. According to our auditors, the creation of users should rest within the security manager role. 

Benefits Analyst

Benefits Manager 

Benefits Specialist 

Comp Analyst 

Compensation Analyst 

Compensation Manager 

ESS Admin and Monitor Role