What are two valid reasons to prohibit the use of shared accounts?

Prohibiting the use of shared accounts is essential primarily due to accountability issues and concerns related to the principle of least privilege. When multiple users access a system using a shared account, it becomes challenging to track individual actions or identify who performed a specific task, thus diminishing accountability. This lack of traceability can complicate incident response efforts in the event of a security breach or an incorrect action.

Moreover, the principle of least privilege dictates that users should only have access to the information and resources they need to perform their job functions. Shared accounts often grant broader access than necessary, increasing the risk of unauthorized access or accidental misuse of sensitive information. By using unique accounts for each user, organizations can enforce tailored access controls that align with individual roles, thus reducing potential vulnerabilities and enhancing overall security.