Creating a user account management policy to delete old accounts
If you're not deleting orphaned accounts, you may be leaving the door wide open to attackers. In this expert response from Randall Gamby, learn how to create an effective user account management policy for getting rid of old accounts.
However, with that said, workers take maternity leave, projects get delayed due to budget constraints, employees...
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come down with unexpected illnesses or need to care for loved ones, etc. No system can recognize these cases; only supervisors, and possibly HR. So, when it comes to people, make sure to consider the human issues, which are the domain of supervisors: They'll know whether an employee will return tomorrow, in a few days, or never.
In the worst-case scenario, such as you disable an account just in time to find out that the worker is returning the next day, and you need to re-enable it, experience says that re-enabling doesn't simply involve making a call, but rather following a process that could take hours or days. I'd suggest following your CIO's advice.