The corporate identity and access team needs to audit User setup in the Salesforce org.

View All Users is the narrowly scoped system permission intended for users who must see every User record regardless of the User object ' s sharing restrictions. That makes it appropriate for an identity and access audit because the team can review user configuration without receiving broad visibility to unrelated business data. View All Data is far more powerful: it bypasses record-level restrictions across the organization and would violate least privilege when the requirement is limited to User setup. The User object also has specialized visibility and sharing semantics, so simply thinking in terms of a generic object-level Read permission does not address the need to bypass restrictive User sharing. The preferred architecture is to grant View All Users through a dedicated permission set assigned only to the identity and access auditors, then remove it when no longer required. Study Guide reference: Access to Other Data - User record sharing, View All Users, identity administration, system permissions, and least privilege.