SAP Audit Information and Approach(doc 72页)

SAP Audit Information and Approach contents：
1. User Master Record
2. Profile:  Example
3. Authorization: ABAP    

 
SAP Audit Information and Approach Intordution：
    Field group for an object has multiple values and can be shared across objects。SAP Default super user.  A user master record is created during installation but it is not needed by SAP* to access the complete system.  If the SAP* master record is deleted, the SAP* account has the following special privileges: