You are developing a workflow that requires the involvement of multiple people – for instance, a financial workflow that takes a request from a manager in systems to a clerk in accounting. You need a way to test your progress without involving the actual people.
As you’ll find in the attached document, this method is only viable if you’re using a virtual or other walled-off environment with a domain controller and a copy of Microsoft Active Directory (AD) which contains the users you wish to use. NEVER attempt this in an environment with production AD.
Seriously. Don’t do it.