Customizing or Creating a Role with Core Administration Permissions
Consider the following when you are customizing or creating a role with Core Administration permissions:
Use caution when assigning Core Administration Permissions to a role, because the role will become similar to the standard Administrator role in terms of exclusive administrative privileges.
When you assign Core Administration Permissions to a role, you should consider making two-factor authentication required for the role.
https://docs.oracle.com/en/cloud/saas/netsuite/nsoa-online-help/section_1540845284.html#subsect_1552068325
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