A financial institution requires its employees to use least privilege principle with a MAC access policy. This company has many emp have two user accounts, a highly privileged account for working on crucial server for money transaction and a lower privileged acc day communication between employees. Due to least privilege, the expectation is that company's employees don't use the high privileged account whenever a task can be done using the low privileged account. the employees follow MAC $($mandatory access control$)$ and use the high privileged account even for day$-$to$-$day communications with employees.

the employees never use the high privileged account as they are following the least privilege principle.

the employees need to use privilege escalation when using the high privileged account.