A superuser is a network account with privilege levels far beyond those of most user accounts.
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. Once these controls are bypassed, users can breach confidential information, change transactions and destroy audit data.
To protect corporate networks from misuse or abuse of superuser accounts, privileged identity management (PIM) policies and processes should be established.