Over at MSDynamicsWorld, Gloria asks Microsoft Dynamics GP System Administrator: Should You Separate Accounting Controls and Duties?
In addition to Gloria’s look at how and when to use the SA account I would add a shout out to Fast Path’s Config AD which allows security assignment to be separated from security setup. This allows consolidated security assignment from centralized security group.
Config AD also allows single sign on based on Active Directory. This reduce risk since users have fewer passwords to remember, making them less likely to write them down. It also reduces password related support calls.