FS item change is allowed inspite of missing authorizations

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Symptom

A user, which does not have authorizations for creation or changing of master data of FS item and consolidation chart of account, can pass by the restrictions using a special procedure and come to the change mode of the master data.
Other terms

GK 051, CX12, CX15
Reason and Prerequisites

Program error
Solution

Correction instructions or support package

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