When auditing NetSuite user access, an important consideration is that the Administrator role does not appear in Access Reports. This is significant because the Administrator role inherently has unrestricted access to all areas of the NetSuite system. As a result, tracking or auditing actions performed by users with the Administrator role requires a different approach, as standard access reports will not capture this information. Understanding this limitation is crucial for ensuring comprehensive audit trails and maintaining strong internal controls, especially in environments where multiple users are granted administrative privileges.References: NetSuite Help Documentation, "Auditing User Access"