Separate and manage privileged accounts
Emergency access accounts
What: Ensure that you are not accidentally locked out of your Microsoft Entra organization in an emergency situation.
Why: Emergency access accounts rarely used and highly damaging to the organization if compromised, but their availability to the organization is also critically important for the few scenarios when they are required. Ensure you have a plan for continuity of access that accommodates both expected and unexpected events.
Reference:
https://learn.microsoft.com/en-us/security/privileged-access-workstations/security-rapid- modernization-plan