CRM provides a variety of out-of-box reports as well as the ability to import custom built reports. Some of these are beneficial to the entire organization while others are required just for a subset of users such as executives, sales or service managers, or even a specific department such as Finance. These group specific reports might contain information which other groups should not be able to see (e.g. a profit margin report which shows product cost for the Finance team which you do not want Sales Reps to view.) With this scenario you need to set up security around the reports. It’s not always straightforward and easy to figure out.