Answer
The permissions of "View All" and "Modify All" are typically granted to system administrators. When these permissions are granted on a profile or permission set for an object, all associated users are given access to all records of that object, irrespective of the sharing and security settings.
Unlike the "Create," "Read," "Edit," and "Delete" permissions that respect the sharing model, role hierarchy, and sharing rules, the "View All" and "Modify All" permissions ignore these settings. Additionally, the "Modify All" permission allows a user to mass transfer, mass update, and mass delete records of that object and approve records, even if the user is not a designated approver.
Although these tasks are usually reserved for administrators, the "View All" and "Modify All" permissions can selectively override the system, allowing other users to perform these tasks in a highly controlled manner.
