Azure SQL Database must restrict execution of stored procedures and functions that utilize [execute as] to necessary cases only.

In certain situations, to provide required functionality, a DBMS needs to execute internal logic (stored procedures, functions, triggers, etc.) and/or external code modules with elevated privileges. However, if the privileges required for execution are at a higher level than the privileges assigned to organizational users invoking the functionality applications/programs, those users are indirectly provided with greater privileges than assigned by organizations. Privilege elevation by "Execute As" must be utilized only where necessary and protected from misuse.