By default, ASP.NET executes in the security context of a restricted user account on the local
machine. Sometimes you need to access network resources such as a file on a shared drive, which
requires additional permissions. One way to overcome this restriction is to use impersonation.
With impersonation, ASP.NET can execute the request using the identity of the client who is
making the request, or ASP.NET can impersonate a specific account you can specify the account
Also do have a look on below video what is Authentication and Authorization in asp.net.
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