Superuser accounts are necessary for platform management functions but it's necessary to control and oversee them. Because these accounts have elevated access rights, those with access can bypass the internal controls of the target platform.

What is the purpose of super user login?

Superuser accounts are highly privileged accounts primarily used for administration by specialized IT employees. These users/accounts may have virtually unlimited privileges, or ownership, over a system. Superuser account privileges may allow: full read/write/ execute privileges.

What is the role of superuser?

“A Super User is a person from the department who has a profound understanding of internal processes and is responsible for knowledge management inside of the department.” ... The Super User is a permanent role in the organization and also oversees continuous improvement and the knowledge management of the department.