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When to use

Use if you wish to limit users that have access to the report writing function using the specified view.
Use if you wish to be specific in defining which users can read reports created by a specified view but are not permitted to write reports.

When not to use

If reports in the view are to be written by a handful of users and then published to a wider community it is preferable not to use READ level security. Use category access for this.
For example even though the HR view contains sensitive data the HR report writers must write and distribute many reports from this view – most of which do not contain sensitive data.
Simplify security of the view by having secure categories into which the report is saved rather than managing security in both the categories and the view.
If the data contained in the view is not sensitive then do not apply security to it.

Benefits

Easy to maintain for EDIT level security – can become complicated if using READ level security in conjunction with category security.

Tips

If the view is sensitive determine who the users writing reports against the view are and for whom they are writing reports. Use this to determine the best security strategy for the view. If the reports are for a wide distribution view security for read access might not be appropriate.