Clarification on Broad Assignment of Payroll and ORC Roles

Hi All,

During a recent HCM product audit for a customer, it was observed that Payroll and ORC roles have been assigned to a large number of employees (3K+ users). From an access control and best practice standpoint, it seems unnecessary for all employees to have these roles, except for designated Payroll and ORC end users who actively perform related transactions.

I would like to seek expert guidance on the following points before discussing this observation with the customer:

• Is there any valid business or system-driven scenario where assigning Payroll and ORC roles to such a broad user base is recommended?