Managing visibility of records
Menu Path: Setup > Common Setup > Access Control and Report Design > Records Access tab
Accessible to: Application Administrator
From this tab you can assign the roles which will have the option to access records across modules. Select the roles you want to give access to in the second column. If the role is not mapped as Initiator or Approver then the access will be to only view in process or completed records. Draft records created by a user cannot be viewed by anyone else (in general).

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