During the course of CRM development, you'll inevitably need to test out security roles and permissions for users. To accomplish this, start off by creating a new Active Directory user explicitly for testing. An Active Directory account is required because Dynamics CRM uses AD to create new users. So, if a user does not exist in AD, a new CRM user account cannot be created for him. Once an AD account has been created, create a new CRM user account for the test user. Assign the roles to the test user that you would like to experiment.
Next, I would normally initiate a new Remote Desktop session to another computer and login as the CRM test user but recently a co-worker introduced me to Window's "Run as..." command.
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The "Run as..." command allows you to locally run programs using the Active Directory credentials of another user. Impersonating another user on your local computer is a time saver and negates the need to have another computer set up just for testing purposes.