Microsoft® Windows Server 2003: Administrator’s Companion

Using the Secondary Logon

Recommended administrative practice dictates that an administrator be logged on to a privileged account (one with administrative rights) only while doing chores that require privileges. For ordinary work, the administrator is supposed to log off from the privileged account and then log on again to an ordinary account. Of course, 10 minutes later a situation usually arises requiring use of the privileged account, making it necessary to log off from the ordinary account and log back on to the administrator account, with the process reversed again a few minutes later.

After a few days of this, even the most security-conscious person begins to toy with the idea of logging on to the administrator account and staying there. ...