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Protect, Detect, and Respond in Minutes Privilege escalation describes a situation where an attacker with some level of restricted access is able to, without authorization, elevate their privileges or access level. For example, a standard computer user may be able to exploit a vulnerability in the system to gain access to restricted data; or even become "root" and have full unrestricted access to a system. Penetration testers are ethical hackers who test the security of systems, networks and applications, seeking vulnerabilities that could be exploited by malicious actors. IAM tools can also give your cybersecurity professionals deeper visibility into suspicious activity on end-user devices, including endpoints they can’t physically access. This helps speed investigation and response times to isolate and contain the damage of a breach. To address this market need, the AICPA has developed a cybersecurity risk management reporting framework that assists organizations as the